https://www.taxtmi.com/forum/issue?id=112355 When a contractor bills materials and labour in his own name, the contractor alone is entitled to input tax credit; the builder cannot claim ITC. If the builder supplies materials to the project and supplies flats to buyers, the builder is liable to discharge GST and may claim ITC on materials. Contractors supplying manpower must charge GST on their services and may claim ITC on inputs invoiced to them; pure labour/manpower services are treated as taxable and not subject to reverse charge in the described scenario. en-us Sun, 16 Jul 2017 08:46:39 +0530 Thu, 23 Jan 2025 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112355 When a contractor bills materials and labour in his own name, the contractor alone is entitled to input tax credit; the builder cannot claim ITC. If the builder supplies materials to the project and supplies flats to buyers, the builder is liable to discharge GST and may claim ITC on materials. Contractors supplying manpower must charge GST on their services and may claim ITC on inputs invoiced to them; pure labour/manpower services are treated as taxable and not subject to reverse charge in the described scenario. Discussion-Forum GST Sun, 16 Jul 2017 08:46:39 +0530 https://www.taxtmi.com/forum/issue?id=112355