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INPUT TAX CREDIT FOR CONSTRUCTION OF HOSPITAL, Goods and Services Tax - GST

Issue Id: - 112431
Dated: 24-7-2017
By:- VASUDEVAN NAMBOOTHIRI

INPUT TAX CREDIT FOR CONSTRUCTION OF HOSPITAL


  • Contents

Sir,

We are constructing a Hospital complex. We directly purchase some goods and use in construction. Are we eligible for input tax credit.

Posts / Replies

Showing Replies 1 to 14 of 14 Records

Page: 1


1 Dated: 24-7-2017
By:- Ganeshan Kalyani

In my view you are not eligible to take input tax credit.


2 Dated: 24-7-2017
By:- HimansuSekhar Sha

If you have undertaken wcs then you are eligible


3 Dated: 24-7-2017
By:- KASTURI SETHI

Pure labour is exempted from GST for Govt. constructions only.Construction of private hospital or hospital complex is not exempted from GST. Since outward supply (Service) is taxable, ITC would be admissible as opined by Sh.Himansu Sekhar Sha Ji.

This is my view.


4 Dated: 25-7-2017
By:- Kishan Barai

Correctly explained by KASTURI SETHI Sir & all.


5 Dated: 25-7-2017
By:- MUKUND THAKKAR

constructing a Hospital as a service provider material and erection in such condition view given by Himanshuji is correct. if not as service provider but for own use. in such situation view given by Ganneshji is correct.


6 Dated: 25-7-2017
By:- KASTURI SETHI

Sh.Mukund Thakkar Ji,

Sir, I am not deviating from the viewpoint of Sh.Himansu Sha Ji. I want to know the meaning of "For own use" here.


7 Dated: 25-7-2017
By:- MUKUND THAKKAR

Sir,

With all respect your view is always up to mark.

own use means if I am giving contract someone for immovable property.. in such meaning..


8 Dated: 25-7-2017
By:- HimansuSekhar Sha

Let the querist explain.


9 Dated: 25-7-2017
By:- HimansuSekhar Sha

All the experts have given the correct opinions. If for personal works no credit is available. I meant the person is providing services. Then credit is available. My regard to all of the views.


10 Dated: 26-7-2017
By:- Monica Giri

Dear Sir/s I have a similar query, if a hospital has taken a commercial property on lease, and is paying GST on rent, is there an option taking Input Tax Credit? since hospital services are exempted from GST.


11 Dated: 26-7-2017
By:- KASTURI SETHI

If output service is exempted from GST, no ITC is admissible.


12 Dated: 27-7-2017
By:- subramanian vijayakumar

Yes if it is for personal use no itc if it is a works contract os seevice then gst will be attracted


13 Dated: 8-8-2017
By:- nirali shah

Sir,

Hospital services covered under healthcare services hence exempt and so input tax credit will not allowed for providing exempt services.


14 Dated: 8-8-2017
By:- KASTURI SETHI

Health care services are exempted. Construction service is not exempt.


Page: 1

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