Whether input credit in relation to works contract service for Installation of lift in a commercial complex is available or restricted under Sec 17(5)(c) .
12 April 2018
No ITC is available for goods/services for construction of an immovable property goods or services or both received by a taxable person for construction of an immovable property (other than plant and machinery) on his own account including such goods or services or both are used in course of furtherance of business;
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