Availability of ITC - GST charged by the contractor supplying ...

No ITC on GST for works contracts related to immovable property as per Section 17(5), except for machine foundations.

December 11, 2021

Case Laws GST AAR

Availability of ITC - GST charged by the contractor supplying service of works contract - Section 17(5) of the CGST/SGST Act - ITC cannot be availed on works contract services for construction of an immovable property except for erection of plant & machinery. - The applicant is eligible for ITC to the extent of machine foundation only. - AAR

View Source

← Previous Next →

Availability of ITC - GST charged by the contractor supplying ...

No ITC on GST for works contracts related to immovable property as per Section 17(5), except for machine foundations.

December 11, 2021

Case Laws GST AAR

You may also like:

Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of...

Input tax credit (ITC) or not - The interpretation of Sec 17(5)(c) wherein works contract services are excluded from claiming ITC will include all activities enumerated...

Input tax credit - expenditure incurred for 'Civil and Interior Works' - said property is further used for letting out to different tenants on rental basis viz. for...

Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

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 case pertains to the admissibility of Input Tax Credit (ITC) on the 'Rotary Parking System' falling under HSN code 8428 and the blocking of credit u/s 17(5) of the...

Input Tax Credit - Tax paid on cost proposed to be incurred - According to the provisions of Sec. 17(5) read with the explanation to it, credit of civil structure is...

Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - works contract service were not used for construction or execution of works contract of building or civil structure...

The Appellate Authority for Advance Ruling in Gujarat addressed the issue of Input Tax Credit (ITC) admissibility for air conditioning, cooling, and ventilation systems...

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

Input tax credit of GST paid - construction of commercial immovable property - the applicant has himself built the immovable property for which he has received various...

Classification of supply - Works Contract or not - whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution...

The Authority for Advance Ruling, Tamil Nadu addressed the issue of Input Tax Credit (ITC) for a Rotary parking system. The ruling clarified that the car parking system,...

The HC held that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not amount to a works contract u/s 2(119) of the GST Act....

Quick Updates: