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Issue ID: 112008
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Cenvat credit of cement and Steel under GST

Date 02 Jun 2017
Replies 5 Replies
Views 5044 Views
Asked by
Input tax credit availability for construction materials affirmed under GST rules, subject to pending departmental notifications and clarifications.
There is no intrinsic prohibition in the GST input tax credit framework against claiming credit on cement and steel for construction and related repairs; however, entitlement remains subject to any specific exemption notifications or departmental instructions that may restrict or qualify credit availability under the GST input tax credit rules. (AI Summary)

Sir,

Whether cenvat credit of Cement and Steel is available for a builder under GST? and if so whether it is available on repairs and renovation also?

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