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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Input Tax Credit - GST paid on goods purchased for the purpose ...

GST

March 16, 2020

Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP sheet, Steel Plates, TMT Tor (saria), Bricks, Cement, Paint and other construction material is admissible u/s 17(5) of CGST Act, 2017; no ITC of GST paid on work contract service received from registered & unregistered Contractor for construction & maintenance contract of building is admissible u/s 17(5) of CGST Act, 2017; and; no ITC of GST paid on goods purchased & works contract service received during the FY 2017-18 for the purpose of construction & maintenance of Warehouse is admissible u/s 17(5) of CGST Act, 2017. - AAR

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