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Itc claim

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18 January 2019 Dear Sir/Madam
My client is getting rent of Rs.2400000/- per anum and he is charging 18% GST on rent received, can he claim ITC input on development charges and any other charges made to his building.

18 January 2019 ITC on repair and maintenance of building to the extent of capitalisation is not permissible as the same is blocked u/s 17(5) of the Act.



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