ITC ON ELECTRICAL FITTINGS

hi.

The general principle of ITC (as provided in section 16) is that if tax has been suffered on receipt of goods/services, then ITC is admissible in the elecronic register. However, the admissibility of credit is subject to certain restrictions mentioned in section 17(5)(c) of CGST Act. Pl check whether your case falls in any of the restrictions incorporated therein. For example, if electrical fittings are for personal use, then credit is barred under the above provision.

Dear Sir,

If I change Led Light in my office and get a Gst Invocie and book it as Electrical repair & maint. expenses (Dr.) & party credit , can I claim input on this expeneses, if yes then what should be HSN code for GST purpose. Thanks.