GST – Started By: – Madhavan iyengar – Dated:- 16-2-2019 Last Replied Date:- 16-2-2019 – gardening expenses incurred for garden maintained at factory can ITC be claimed – Reply By Ganeshan Kalyani – The Reply = Yes, ITC is available in GST. There is no such concept that the expense should have been incurred in or in relation to manufacturing activity as it was there in Central Excise Law. In GST, ITC of the expense which are used in course or furtherance of business is allowed subject to section 17 of CGST Act. – Reply By KASTURI SETHI – The Reply = Pl. go through this order of AAR, ODISHA especially para No.5.3 2018 (18) G.S.T.L. 508 (A.A.R. – GST) = 2018 (10) TMI 748 – AUTHORITY FOR ADVANCE RULING, ODISHA IN RE : NATIONAL ALUMINIUM COMPA
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hin the residential colony and other public utility created by the applicant will form part of the residential colony and in turn part of the perquisite provided to the employees. Services availed in relation to the plants and garden in the residential colony will not qualify for input tax credit for the reasons discussed in para 5.0. It was also found that the plantation and maintenance of gardens are undertaken within plant area and other business establishments like administrative building and guest houses. Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishment as mentioned above will qualify for input service credit. – Reply By Madhavan iyenga
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