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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Input Tax Credit - procurement of goods and services for ...


Full ITC on GST for Operation and Maintenance Phase Allowed, Subject to Section 17(5) of Central GST Act 2017.

March 21, 2019

Case Laws     GST     AAAR

Input Tax Credit - procurement of goods and services for construction of the project during the Construction Period - Full ITC of the GST paid on the inputs and input services used in the O&M phase is available to the subject to the provisions of Section 17(5) of the Central GST Act, 2017.

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