Itc on materials purchased by a works contractor

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

29 September 2017 i am a carrying on works contract in construction of roads. can i claim ITC on the materials like bitumen, sand, diesel etc? Can the experts kindly clarify this ?

RAJA P M

RAJA P M (Expert)
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29 September 2017 Yes... You can take ITC except Diesel... it's non GST supply...

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CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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01 October 2017 Yes you can claim......

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Querist : Anonymous

Querist : Anonymous (Querist)

03 October 2017 thank you experts. while transporting the goods like bitument, sand etc i am paying transport charges to the transporter. am i liable for gst on these payments? kindly clarify.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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03 October 2017 Clarify whetheryou received builty for same or not.

RAJA P M

RAJA P M (Expert)
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03 October 2017 I think above said goods delivered by supplier. They had the vehicles. I think, Also their bill is included the material...

RAJA P M

RAJA P M (Expert)
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03 October 2017 Bcoz., The bricks, Sand, Bitument are supplied by own vehicles. In case they are Register as Transport then you ask bills for freight... If not you ll be pay freight amount extra then it's local transports are exempt under GST...

Querist : Anonymous

Querist : Anonymous (Querist)

07 October 2017 Dear sirs, i am purchasing bricks from one person and paying the amount to him. Transporter having lorries
is tranporting the goods to the work site for which i am paying to the transporter. For the purchase of bricks i am getting gst invoice. For the transport of goods i am getting transport bill without gst. so what is the procedure for me while filing the returns? Have to pay tax for the transport cost?

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RAJA P M

RAJA P M (Expert)
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07 October 2017 The querry start date and today's date is differed now...

The transporter is register (GTA) under GST then RCM applicable.. Also they give Consignment note RCM applicable.. In case other than GTA and Local Transporter (URD & Without C/N) then RCM not applicable...

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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07 October 2017 Sir main thing is that if you received builty for goods transport then same is GTA service & you have to pay GST under RCM on it. If no builty received then same is exempted. Also if amount of builty is less than Rs.750/- then also same is exempted.