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TMI BlogITC OF PLYWOOD AND HARDWARE ITEMSX X X X Extracts X X X X X X X X Extracts X X X X ..... My Client is Furniture Manufacturer and He is also manufacturing furniture for Banks according to Bank design and demand. In such case he purchases various item i.e plywood, laminates, hardware item for manufacturing of Furniture which is moveable or immovable. Then ITC is admissible for My Client.? - Reply By KASTURI SETHI - The Reply = It is clearly a situation of works contract service. All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the items are meant for immovable property. Though some items are moveable, yet its ultimate use is for immovable property. ITC is not admissible. - Reply By KASTURI SETHI - The Reply = Also go through the replies against Issue ID 114978 dated 17.5.2019. Reply posted by Sh.Sharad Anada Ji is comprehensive and worth reading. This reply can help you in arriving at correct decision. - Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAHUL GAIKWAD - The Reply = 90% he makes table and sofas which are moveable in nature.? Then.? - Reply By SHARAD ANADA - The Reply = Furniture manufacturer is eligible for ITC on input and input services. He is using this input and input services for manufacturing of furniture. Furniture is goods for them. Or we can say he his providing works contract services. When supplier is using input and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services for providing taxable output supply then he is eligible for ITC. But from recipient point of view it may be movable or immovable. If it's immovable for recipient then GST charged by furniture manufacturer is blocked credit for him under sec 17(5) of CGST Act 2017 . For eg. A contractor is providing commercial building construction services by using input and input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces in that case he is eligible for ITC. But from recipient point of view it's immovable porpery and recipient is not eligible for ITC charged by contractor. - Reply By RAHUL GAIKWAD - The Reply = Ok Means contractor is eligible for ITC.... - Reply By SHARAD ANADA - The Reply = In my view Yes - Reply By RAHUL GAIKWAD - The Reply = ohk... - Reply By KASTURI SETHI - The Reply = Dear Q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uerist,. AAR, Rajasthan in the case of Applicant , namely, Rambagh Palace Hotels Pvt. Ltd. Has decided your issue in favour of the party'. Every issue and reply is worth reading. All your confusions are cleared in this decision. Reported as 2019 (24) GSTL. 691 (AAR-GST) = 2019 (5) TMI 248 - AUTHORITY FOR ADVANCE RULING - RAJASTHAN . Although this decision is specifically meant for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant, yet you can get legal support and on this very basis you can also go for Advance Ruling. - ITC OF PLYWOOD AND HARDWARE ITEMS - Query Started By: - RAHUL GAIKWAD Dated:- 21-5-2019 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... india.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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