works contract

He can avail ITC over both input services as well as input goods.........

ITC not availed in work contract

sandeep ITC is not available in that case where is receive Work Contract services as input. Here i am talking about a person who providing work contract services

Eligible for credit of input tax paid for Services, Goods as well as Capital goods.

@ raju,dhirajlal,praveen (107) ”works contract” means an agreement for carrying out for cash, deferred payment or other valuable consideration, building, construction, fabrication, erection, installation, fitting out, improvement, modification, repair, renovation or commissioning of any moveable or immovable propert

@ raju,dhirajlal, praveen in 107 work contract Section 16(9) provides that Input tax credit shall not be available for the following in relation to works contract: (c) goods and/or services acquired by the principal in the execution of works contract when such contract results in construction of immovable property, other than plant and machinery; (d) goods acquired by a principal, the property in which is not transferred (whether as goods or in some other form) to any other person, which are used in the construction of immovable property, other than plant and machinery;

From what I understand from the query is that whether a person providing works contract services is eligible to claim tax paid on Input services, goods. Yes he is eligible.

shall we chagre GST on total contract value as CGST and SGST @ 9%

 

@ raju yes you are right