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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Levy of GST - Eligibility to claim - Input Tax Credit (ITC) - ...

GST

June 30, 2020

Levy of GST - Eligibility to claim - Input Tax Credit (ITC) - the construction and maintenance of the roads within the residential complex of the factory estate are in relation to the supply of the accommodation facility to the employees in the residential colony maintained by the Appellant, which are an exempt supply - ITC in respect of such expenditures on the construction and maintenance of road inside the residential colony will not be available to the Appellant in accordance with the provision of section 17(2) of the CGST Act, 2017.

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