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Who can claim itc on gst paid on maintenance charges in case of rented commercial property

Dhruv Jain (Practicioner) (202 Points)

03 September 2019

A commercial property in the name of Mr.A is rented to a Firm in which he is a Partner. The arrangement for payment is that he will pay the maintenance fees directly to the society and the rent to Mr.A. Now, can the firm claim the ITC of GST paid on maintenance fees knowing that the invoice is in the name of Mr.A and GST no. provided is of the Firm.

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7 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177736 Points)
Replied 03 September 2019

When firm has paid GST with its GSTIN over the bill, firm can claim it; provided the receipt confirms that the bill is paid by the firm.

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Dhruv Jain (Practicioner) (202 Points)
Replied 03 September 2019

But the name on the bill is of Mr.A then aslo the firm can claim

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177736 Points)
Replied 03 September 2019

Name usually denotes owner of the property/share holder; but when his own GSTIN is not mentioned on the bill, he cannot claim.

Akshay Jain (Tax Consultant) (1024 Points)
Replied 03 September 2019

ITC will be claimed by the person whose GST no is mentioned there and the name is mentioned there.

to claime ITC you need the GST no of who is taking the service

Uttam (employee) (814 Points)
Replied 04 September 2019

This becomes a case where Mr.A gives a property in his personal capacity to Mr.A partner of a firm as professional capacity.

You have to see agreement for rent and maintenance fees, If the agreement is silent then for such arrangement it would be better Mr.A raise invoice on Firm.

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Rajiv K (6 Points)
Replied 12 April 2020

s the GST paid on Water, sewage maintenance charges, credited to our GSTIN for adjustment in our GST-3B returns ? Can we take credit of the GST amount paid against the property maintenance charges ?

Read more at: https://www.caclubindia.com/forum/applicability-of-gst-on-water-sewage-charges-462152.asp?offset=1

Can we claim the ITC in our GST-3B, for the GST paid against the maintenance charges (water, sewage) on a residential plot ?

GSTIN is in the name of the proprietor of a firm, who is also the sole owner of the residential property.

Pallavi Agrawal (1) (61 Points)
Replied 03 November 2020

I have recently opened a branded readymade garments retail showroom. I have purchased tiles and got them affixed on the floor of the my showroom. I have gst on the purchase of tiles. The showroom is rented. Can i claim ITC of the gst paid on the purchase of tiles.

Also, can you please confirm whether the purchase of tiles is a revenue expenditure as the showroom is a leased property or they shall be capitalized in my books. And if capitalized under which head.