Can ITC on building repairs be claimed?

Reply—Under section 17(5)(d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business are also not eligible for input tax credit.

Explanation.––For the purposes of clauses (c) and (d), the expression “construction” includes re-construction, renovation, additions or alterations or Repairs, to the extent of capitalisation, to the said immovable property.

Input tax credit is not available for construction, reconstruction, renovation, addition, alteration or Repair of an immovable property even when such goods or services or both are used in course or furtherance of business provided the same is capitalised in the books. It is immaterial whether the building is let out or self occupied.