Eligibility of avail ITC - Works contract services - input ...

Housing Society Denied ITC Claim for Contractor Services, Not a Works Contract Provider Under GST Rules.

November 8, 2022

Case Laws GST AAAR

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 business of providing works contract services. The works contract services received by society, from appointed contractor, are for the common benefit of the members. Hence, the Society's contention that they are providing works contract services to their members, and hence, eligible for the ITC of the tax paid to their appointed contractor can't be agreed to. - AAAR

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Eligibility of avail ITC - Works contract services - input ...

Housing Society Denied ITC Claim for Contractor Services, Not a Works Contract Provider Under GST Rules.

November 8, 2022

Case Laws GST AAAR

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