WHETHER GST INPUT ON AIR CONDITIONING DUCTS/DUCTING ( used in heating, ventilation, and air conditioning ) INSTALLED IN FACTORY/OFFICE BUILDING IS ELIGIBLE.

Reply—A registered person is not eligible to take input tax credit in respect of goods and services used for construction of immovable property (section 17(5)(d) of CGST Act).

However taxpayer can take input tax credit on purchase of plant and machinery like Air conditioner, Furniture or any other goods used in furtherance of business.