Blocked credits or not - procurement of goods and/or services ...
Case Laws GST
October 24, 2019
Blocked credits or not - procurement of goods and/or services for installation of Chillers, Air Handling Unit (AHU), Lift, Escalators and Travellator, Water Treatment Plant (WTP), Sewage Treatment Plant (STP) etc. etc. - the taxes paid on procurement of goods and/or services for installation of the Installations as listed in the application are regarded as blocked credits under Section 17(5) of the CGST Act, 2017.
View Source