25 June 2018
Repair work Our office have start renovation work like Making furniture, Meeting Room, Staff Bathroom, interior decoration, Painting works etc. We purchase the materials like Paint, Plywood, Cement, Glass, Favicol and other builder materials. We appointed a local contractor to execute the work. Now the question is 1. Have we get any Input from our purchase like paint plywood, cement glass, favicol and other builder materials etc.? 2. The contractor (Register in GST) submitted the bill. Should I get ITC in his bill? 3. If the contractor is UR then what is the GST Rule. Sir Pl reply the question
26 June 2018
Goods or services received for own construction, which includes repairs, of an immovable property is ineligible credit u/s 17 of the CGST Act. Hence you would not be eligible for credit either for the inputs or for the bill of the contractor. No GST under reverse charge for unregistered purchases until 30th June 2018.