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Query Details

Asked by Sarthak on :Jun. 21, 2018

I am a GST registered supplier. Can I claim depre…

I am a GST registered supplier. Can I claim depreciation on the tax component of the cost of capita…

I am a GST registered supplier. Can I claim depreciation on the tax component of the cost of capital goods and plant and machinery as allowed by the Income tax Act, 1961?

0

Chiranjibi Jun. 21, 2018

No you can not. The CGST act specifically states that

Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961, the input tax credit on the said tax component shall not be allowed.

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