24 October 2023
whether GST Input on capital work in progress can be claimed for Capital work in progress for Building Capital work in progress for Plant and Machinery .
25 October 2023
ITC can't be claimed on building. ITC is available in respect of goods and services or both received by a taxable person for construction of “Plant and machinery” on his own account including when such goods and services or both used in the course of furtherance of business.