GST on construction of road services provided to Govt.

[SHARAD ANADA]

Can a main contractor avail ITC on cement and other materials and capital goods used for construction of road , Dam, etc services provided to Govt. Or it's a block credit U/s 17(5)(c) of CGST Act 2017.

Can sub contractor avail ITC on cement and other materials and capital goods used for construction of Road, Dam etc services provided to main contractor who in turn provide services to Govt. Or it's blocked credit u/s 17(5)(c) of cgst act 2017

Can main contractor avail ITC on bills raised by sub contractor?

Same issue regarding commercial construction or residential construction to private builder?

AI Summary

Input Tax Credit availability for works contract services affirmed for contractors and subcontractors, subject to exemption notifications check.
ITC on materials, capital goods and works contract services used in construction for a government or private employer is available: supplies from subcontractors used by the principal contractor qualify as inputs for further supply and are not blocked by section 17(5)(c), and section 17(5)(d) does not apply because contractors/subcontractors do not capitalise the immovable property constructed for an employer. Check applicable exemption notifications before availing credit.