1.Whether input of paint used for painting of plant and machinery and admin office is allowed or not.? 2. Whether input of Television purchased to be used for conference of administrative staff and R&D lab is allowed or not..?? 3. Whether input of Air Ducting and its repairs is allowed or not..?? 4 Whether input of ERP system installed in public limited company used for Accounting purpose is allowed or not.? 5. Whether Input of Interior designing services taken for R&D Lab and Admin office is allowed or not..?

Reply—

1. Input of paint used for plant and machinery and admin office— Input of paint used in painting of plane and machinery is allowed. No ITC of GST paid on goods purchased for the purpose of construction & maintenance of immovable property (admin office) is admissible provided it is capitalised in the books.

2. Television— ITC is allowed in terms of section 16 of CGST Act.

3. Air ducting repair— ITC is allowed as repair of plant machinery in terms of section 16 of CGST Act.

4. ERP System— ITC is allowed as it is not restricted under section 17(5) of CGST Act.

5. Interior designing work— ITC is not allowed if it is capitalised as it is restricted under section 17(5)(d) of CGST Act