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2019 (2) TMI 1739 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHInput tax credit - credit of GST paid on goods and services used as inputs in execution of “Works Contracts” specifically in execution of Road work contracts to Government Engineering Department - on which type of goods and services the ITC is not eligible? - HELD THAT:- The applicant is providing work contract service for construction of road and the issue is to be clarified whether they are restricted to claim input Tax Credit in terms of clause (c) or (d) of sub-section 5 of section 17 of CGST ACT 2017 - ITC for works contract can be availed by the applicant as he is in the same line of business and entitled to take ITC on the tax invoice raised by his supplies as his output is works contract services. Restriction of ITC is applicable as per Section 17 (5)(d) - HELD THAT:- Section 17 (5)(d) reads as “Goods or Services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business” - Even as per the provision of Section 17(5) (d), this authority concurs with the opinion of the applicant that he does not fall under this ineligible category.
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