List on which Input cannot be claimed

This query is : Resolved

Shikha gupta (Querist)
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05 October 2019 Hi
Is there any list of goods & services on which GST input cannot be claimed?

Also i have a query:
Whether GST paid on electrical fittings, such as Cables, Switches, NCB, and other electrical consumables meant for repair of existing electrical fittings shall be available for ITC?

A.S.SUNDARARAJAN

A.S.SUNDARARAJAN

(Expert)
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05 October 2019 Regarding In eligible GST credit please refer 17 (5) of CGST act which shows detailed listing of the same.

If the spares, inputs used for maintenance of assets are eligible for Credit provided the assets satisfy the condition of furtherance of business

Shikha gupta

Shikha gupta (Querist)
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05 October 2019 ok. thank you so much

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