ITC on Work contractor services provider.

ITC / Input 356 views 5 replies

I am going to start civil construction service i.e work contact. My Question is :

1. Telephone, Office expenses ITC is available ?
2. Tiles, Brick , Cement Purchase for construction of Property ( Work contact received from property owner ) ?
3. Brick, Cement , Tiles purchaser intend to sale to other customer. ITC is available ? 

Replies (5)

No ,Input  Tax credit  in case  of  works Contract  has  been block  under section 17(5)(c)  of the CGST act  2017 

please confirm with others also. 

Yes you can avail ITC on any Input Supply intended for business purposes.
Yes you can avial the ITC on such services

Thanks for reply, 

Can you explain point wise ? Itc is eligible or not. 

No you cannot claim ITC .

As per Section 17(5) of CGST Act all such expense which is capitalised to Immovable property (Building A/C) ITC is block on the same.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register