26 February 2019
No Neither you nor your client can take ITC Section 17(5)(d) states “goods or services or both received by a taxable person for construction of an immovable property (other than plant & machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.” It also specifies that “construction includes reconstruction, renovation, additions or alterations or repairs to the extent of capitalization for said immovable property”.
26 February 2019
Madam, thanks for your reply. But madam, construction/renovation/repairing is my business and not for my own personal purpose. Whether in this case also, I will be denied to claim ITC on materials purchased by me for my customers work.
CAclubindia
