Section 17(5)(d) of CGST Act

Monali Khanchandani (8 Points)

21 May 2021  
Sec 17(5)(d) of CGST Act 2017 - ITC is blocked on goods or services or both received by a taxable person for construction of immovable property
• used on his own account
• including used in course of business.
‌If a builder uses lightings and fittings in the flat to be sold, will the ITC be available to him?