Input tax credit (ITC) on the inward supply of works contract ...

Kolkata contractor eligible for input tax credit on works contract services; no restrictions under GST Act Section 17(5).

January 14, 2021

Case Laws GST AAR

Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to the Kolkata Municipal Corporation. He is, therefore, making an outward supply of works contract service and is not prohibited from claiming input tax credit either under clause (c) or clause (d) of section 17(5) of the GST Act. - AAR

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Input tax credit (ITC) on the inward supply of works contract ...

Kolkata contractor eligible for input tax credit on works contract services; no restrictions under GST Act Section 17(5).

January 14, 2021

Case Laws GST AAR

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