input on buliding material

ITC / Input 185 views 4 replies
can ITC available on buliding material like that brick,cement,TMT Bar,etc if we are using this material for making storage tank and tank foundation.
Replies (4)

No.

as per section 17(5)(d) of cgst act ITC is not allowed
blocked unders section 17(5)
if we capitalaliz the under plant & machinery or factory building under head


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register