GST INPUT CREDIT ON ELECTRICAL FITTINGS & NETWORKING MATERIALS

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Dear Experts,

We are paper manufacturing  limited company, and we are constructing a new stores building & office and capitalizing the same.

We are not availing input credit on Building materials like steel, bricks, cements, windows, doors etc

My Query: 

Can we avail GST input credit on electrical goods & networking materials like cables, lights, switches, Panel Boards ?

Kindly guide.

Thanks in Advance.

Regards,

Manjunath S

Replies (2)
The electrical item covers the provision refered in 17(5)d of CGST act2017 and not eligible for ITC until the capitalisation.
First you have to accumulate ITC

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