TaxTMI 
TaxTMI 
Dear Expert
Please advice for reversal of ITC in case own consumption of Cement in Civil immovable structural work.
whether rate of reversal is @ 28% or proportion ITC used in Cement. ?
for your GST on Cement @28%
Reversal of Own Consumption of Cement in Civil Immovable Structure
04 Apr 2019 
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Input tax credit reversal: ITC on cement used in own immovable construction must be disallowed under GST rules.
Input tax credit on cement used in construction of an immovable property for own consumption is disallowed under Section 17(5)(d), so any ITC claimed on inputs used to produce such cement must be reversed; the reversal relates to the ITC attributable to construction use rather than by reference to the supply tax rate. (AI Summary)
Input tax credit on cement used in construction of an immovable property for own consumption is disallowed under Section 17(5)(d), so any ITC claimed on inputs used to produce such cement must be reversed; the reversal relates to the ITC attributable to construction use rather than by reference to the supply tax rate. (AI Summary)