Gst clause 17(5)(d) explain

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Please explain with examples in relation to works contract service provider.

[d] goods or services or both received by a taxable person for construction of an immovable property [other than plant or machinery] on his own account including when such goods or services or both are used in the course or furtherance of business.

Can the works contract service provider claim ITC on purchase of goods and services?
Replies (3)
The works contractor is Construction related Service provider then he can claim the ITC if furtherance of business. Can't claim his own expenditure...
Thank u
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