https://www.taxtmi.com/forum/issue?id=112431 Availability of input tax credit for hospital construction depends on whether the construction constitutes a taxable works contract service-entitling ITC-or is for the owner's own use or leads to exempt health care services, in which case ITC is not admissible. The key inquiry is whether the activity is a taxable outward supply; if output is exempt (including certain hospital services or rent used for exempt services), inputs attributable to that exempt supply cannot attract ITC. en-us Mon, 24 Jul 2017 17:57:23 +0530 Thu, 23 Jan 2025 15:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112431 Availability of input tax credit for hospital construction depends on whether the construction constitutes a taxable works contract service-entitling ITC-or is for the owner's own use or leads to exempt health care services, in which case ITC is not admissible. The key inquiry is whether the activity is a taxable outward supply; if output is exempt (including certain hospital services or rent used for exempt services), inputs attributable to that exempt supply cannot attract ITC. Discussion-Forum GST Mon, 24 Jul 2017 17:57:23 +0530 https://www.taxtmi.com/forum/issue?id=112431