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GST - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Input ax credit - GST paid on building materials, such as ...


No GST Input Tax Credit for Capitalized Building Repairs Including Materials and Labor Costs.

May 3, 2019

Case Laws     GST     AAR

Input ax credit - GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building - GST paid on labour supply for carrying out repair of building - ITC will not be available to the extent of capitalization of supply of goods and services.

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