Here the contract is for civil work goods and services both and the contractor is providing Tax Invoice with GST @ 18%, ITC still not allowable? Total commercial civil work.
The contractor has received contract through tender process for carried out civil work i.e. commercial construction work. He purchased building materials like sand, cement, iron and steel, furniture, electrification, fabrication work etc and hires labor contractor. He raises Tax Invoice with GST @ 18% as per SOR approved through tendering process. He claims ITC on material purchase and Labor charges. Please comment. Whether it is work contract, Pure Service or Mix Supply?
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