Input tax credit - expenditure incurred for 'Civil and Interior ...

Case Laws GST

February 19, 2022

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 furtherance of business - Clause (c) and (d) of section 17(5) restricts ITC in respect of works contract services and goods or services used towards construction of immovable property. As such, input tax credit (ITC) of GST paid in relation to 'civil and interior works' in building and on 'construction of commercial complex' does not seems to be admissible. - AAR

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Input tax credit - expenditure incurred for 'Civil and Interior ...

Case Laws GST

February 19, 2022

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