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Asked by Sheetal on :Jul. 27, 2018

Please explain the ITC for Capital Goods under GS…

Please explain the ITC for Capital Goods under GST.

Please explain the ITC for Capital Goods under GST.

0

Chiranjibi Jul. 27, 2018

Input Tax Credit is available for capital goods under GST with certain exceptions.

To be blunt, ITC is not available for-

i. Capital Goods used exclusively for making exempted goods

ii. Capital Goods used exclusively for non-business (personal) purposes

It is worth noting that No ITC will be allowed if depreciation has been claimed on tax component of capital goods.

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