TMI BlogAvailability of ITC - GST charged by the contractor supplying service of works contract - Section 17(5)...Availability of ITC - GST charged by the contractor supplying service of works contract - Section 17(5) of the CGST/SGST Act - ITC cannot be availed on works contract services for construction of an immovable property except for erection of plant & machinery. - The applicant is eligible for ITC to the extent of machine foundation only. - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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