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Input On Paver Blocks

Bishal Dutta (101 Points)

23 July 2020

can We Claim Input Tax Credit On Paver Blocks used in construction of road in villages????

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Shivam RC (Student) (23683 Points)
Replied 24 July 2020

Are you a Works Contractor ???

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Bishal Dutta (101 Points)
Replied 24 July 2020

Yes work contractor

Shivam RC (Student) (23683 Points)
Replied 24 July 2020

Then you can claim ITC on Paver Blocks which are being used in construction of Road.

As per the Provision of Section 16(1) of the CGST Act 2017, ITC of Inputs, Input Services and Capital Goods used in the course of or furtherance of business can be claimed subject to Section 17(5).

Since paver blocks are your inputs, you can claim ITC. No denial...

Just ensure that all the FOUR CONDITIONS as laid down under Section 16(2) of the CGST Act 2017 is satisfied. The four conditions are as follows :

(a). Possession of a Tax Invoice.
(b). Received the Goods or Services or both.
(c). The Supplier must have paid the Taxes.
(d). The Recipient must have filed the Return.

Regards,
Shivam RC.

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