gardening expenses itc
Query (Issue) Started By: – Madhavan iyengar Dated:- 16-2-2019 Last Reply Date:- 16-2-2019 Goods and Services Tax – GST
Got 5 Replies
GST
gardening expenses incurred for garden maintained at factory can ITC be claimed
\nReply By Ganeshan Kalyani:
\nThe Reply:
\nYes, 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.
\nReply By KASTURI SETHI:
\nThe Reply:
\nPl. go through this order of AAR, ODISHA especially para No.5.3
\n2018 (18) G.S.T.L. 508 (A.A.R. – GST) = 2018 (1<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n CGST and OGST Act. Similarly, services for maintenance of plant and gardens within 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 m<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" gardening expenses itc Query (Issue) Started By: – Madhavan iyengar Dated:- 16-2-2019 Last Reply Date:- 16-2-2019 Goods and Services Tax – GSTGot 5 RepliesGSTgardening 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 … Continue reading “gardening expenses itc”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16801","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16801"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16801\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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