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ITC on govt contact works

04 November 2020

Can a works contractor avail ITC in respect of goods and services or both supplied for execution of govt works contract. pls clarify.

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4 Replies

chethan data (298 Points)
Replied 04 November 2020

Hi sir there no such thing govt works contract
is restrictions sec 17(5) (c) n (d) cgst act of 2017
oly itc they can claim

1 plant & machinery
2 itc can claim oly similar business means inward supply for provision of outward supply otherwise not

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Nila Kesavadass (51 Points)
Replied 04 November 2020

Govt department awards certain contracts like construction of bridges, roads etc for which works contractor procures material for execution of the construction. can he avail ITC on those materials...