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TMI Blog2019 (2) TMI 1739X X X X Extracts X X X X X X X X Extracts X X X X ..... iness and entitled to take ITC on the tax invoice raised by his supplies as his output is works contract services. Restriction of ITC is applicable as per Section 17 (5)(d) - HELD THAT:- Section 17 (5)(d) reads as Goods or Services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business - Even as per the provision of Section 17(5) (d), this authority concurs with the opinion of the applicant that he does not fall under this ineligible category. - AAR 07/AP/GST/2019 - - - Dated:- 14-2-2019 - SRI D. RAMESH, AND SRI S. NARASIMHA REDDY, MEMBER Represente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Buttayagudem. The scope of works includes construction of granular sub base by providing HBG material and spreading uniform layers with motor grader or by approved means as per Schedule -A of the agreement. The predominant goods and services being utilised in execution of the above works are: Batching plant using for mixing of bitumen and metals to prepare hot mix for use in laying of roads; Road Rollers; Paver finisher; Tippers for carrying material; Bitumen; Metal Chips; Gravel; etc., 4. QUESTION RAISED BEFORE THE AUTHORITY: The applicant seeks Advance Ruling with a clarification on the following: 1) Whether the applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of goods and services during the construction period. As per the understanding of the applicant he is eligible to avail ITC on all the goods and services being utilized in execution of the works. Further the applicant contends that as per the exclusion clause U/S.17(5)(c) of the CGST Act, 2017 where the input services are utilized for further supply of works contract service there is no embargo in availing the ITC on the goods and services utilized in execution of works contracts. The applicant claims that being a works contractor in execution of the works awarded by the Government of Andhra Pradesh (AP) the ITC availed by him has to be considered that it is an input service for further supply of works contract service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Now we examine whether the restriction of ITC is applicable as per Section 17 (5)(d). Section 17 (5)(d) reads as Goods or Services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business . Even as per the provision of Section 17(5) (d), this authority concurs with the opinion of the applicant that he does not fall under this ineligible category. RULING (Under section 98 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) The Applicant is eligible for Input Tax Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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