Whether GST ITC is available on Repairs and Maintenance of office building??


Yes, GST Input Tax Credit (ITC) is available on repairs and maintenance of an office building, but only to the extent of capitalization.

The Input Tax Credit (ITC) is a mechanism under the Goods and Services Tax (GST) regime that allows registered taxpayers to claim a credit of the GST paid on their inputs. This credit can then be used to offset the GST liability on their outputs.

The ITC on repairs and maintenance of an office building is available under Section 17(5)(d) of the Central Goods and Services Tax (CGST) Act, 2017.

The following are some examples of repairs and maintenance that are eligible for ITC:

  • Repairs to the building's structure, such as the roof, walls, and foundation.
  • Repairs to the building's fixtures and fittings, such as the doors, windows, and furniture.
  • Maintenance of the building's HVAC system, plumbing system, and electrical system.

The following are some examples of repairs and maintenance that are not eligible for ITC

  • Repairs to personal property
  • Landscaping and gardening services.

If you are a registered taxpayer and you incur costs for repairs and maintenance of your office building, you should ensure that you keep proper records of these costs. These records should include the invoice number, the date of invoice, the GSTIN of the supplier, and the amount of GST paid. You should also ensure that you capitalize the cost of repairs and maintenance that is eligible for ITC.

If you have any questions about the ITC on repairs and maintenance of an office building, you should consult with a GST expert.

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