15 February 2019
ITC is not available for goods or services used for construction under section 17(5) of CGST Act 2017. what are the goods and services are covered for construction mentioned in this section? i.e.1. Can we eligible to take credit for purchasing electrical spares for electrical fittings? 2. Can we eligible to take credit for purchasing tiles? 3. Can we eligible to take credit for purchasing Paints? 4 Can we eligible to take credit for purchasing piping materials? 5. Can we eligible to take credit for purchasing M.S.Plate/
The above all materials was purchased on his own account ( Building Owner) and the above mentioned construction is for a commercial shop.
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