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ITC OF PLYWOOD AND HARDWARE ITEMS, Goods and Services Tax - GST

Issue Id: - 114992
Dated: 21-5-2019
By:- RAHUL GAIKWAD
ITC OF PLYWOOD AND HARDWARE ITEMS

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My Client is Furniture Manufacturer and He is also manufacturing furniture for Banks according to Bank design and demand. In such case he purchases various item i.e plywood, laminates, hardware item for manufacturing of Furniture which is moveable or immovable. Then ITC is admissible for My Client.?

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Showing Replies 1 to 8 of 8 Records

1 Dated: 21-5-2019
By:- KASTURI SETHI

It is clearly a situation of works contract service. All the items are meant for immovable property. Though some items are moveable, yet its ultimate use is for immovable property. ITC is not admissible.


2 Dated: 21-5-2019
By:- KASTURI SETHI

Also go through the replies against Issue ID 114978 dated 17.5.2019. Reply posted by Sh.Sharad Anada Ji is comprehensive and worth reading. This reply can help you in arriving at correct decision.


3 Dated: 22-5-2019
By:- RAHUL GAIKWAD

90% he makes table and sofas which are moveable in nature.? Then.?


4 Dated: 22-5-2019
By:- SHARAD ANADA

Furniture manufacturer is eligible for ITC on input and input services. He is using this input and input services for manufacturing of furniture. Furniture is goods for them. Or we can say he his providing works contract services. When supplier is using input and input services for providing taxable output supply then he is eligible for ITC.

But from recipient point of view it may be movable or immovable. If it's immovable for recipient then GST charged by furniture manufacturer is blocked credit for him under sec 17(5) of CGST Act 2017.

For eg. A contractor is providing commercial building construction services by using input and input services in that case he is eligible for ITC. But from recipient point of view it's immovable porpery and recipient is not eligible for ITC charged by contractor.


5 Dated: 22-5-2019
By:- RAHUL GAIKWAD

Ok

Means contractor is eligible for ITC....


6 Dated: 22-5-2019
By:- SHARAD ANADA

In my view Yes


7 Dated: 22-5-2019
By:- RAHUL GAIKWAD

ohk...


8 Dated: 22-5-2019
By:- KASTURI SETHI

Dear Querist,. AAR, Rajasthan in the case of Applicant , namely, Rambagh Palace Hotels Pvt. Ltd. Has decided your issue in favour of the party'. Every issue and reply is worth reading. All your confusions are cleared in this decision. Reported as 2019 (24) GSTL. 691 (AAR-GST) = 2019 (5) TMI 248 - AUTHORITY FOR ADVANCE RULING - RAJASTHAN. Although this decision is specifically meant for the applicant, yet you can get legal support and on this very basis you can also go for Advance Ruling.


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