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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Blocked credits or not - procurement of goods and/or services ...

GST

October 24, 2019

Blocked credits or not - procurement of goods and/or services for installation of Chillers, Air Handling Unit (AHU), Lift, Escalators and Travellator, Water Treatment Plant (WTP), Sewage Treatment Plant (STP) etc. etc. - the taxes paid on procurement of goods and/or services for installation of the Installations as listed in the application are regarded as blocked credits under Section 17(5) of the CGST Act, 2017.

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