input tax credit

ITC / Input 130 views 1 replies
A person provide construction of public toilets to govt ,Is there any tax leviable? or If leviable can input tax credit be claimed ?
Replies (1)
1. if a person provided to govt the composite supply of goods and services in which the value of supply of goods constitutes not more then 25% of the value of said composite supply then the composite supply exempted from gst.

2. if a outward supply is exempted then as per rule 42 and 43 no ITC available.


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