https://www.taxtmi.com/forum/issue?id=112671 Input tax credit for materials and services used in constructing a warehouse is disallowed under section 17(5); items such as cement and bricks used in creating or enhancing a capital asset are not eligible. The reverse charge mechanism applies where the service provider or supplier is unregistered, making the recipient liable to pay tax under RCM for contractor or material-supply services. en-us Wed, 23 Aug 2017 10:00:27 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112671 Input tax credit for materials and services used in constructing a warehouse is disallowed under section 17(5); items such as cement and bricks used in creating or enhancing a capital asset are not eligible. The reverse charge mechanism applies where the service provider or supplier is unregistered, making the recipient liable to pay tax under RCM for contractor or material-supply services. Discussion-Forum GST Wed, 23 Aug 2017 10:00:27 +0530 https://www.taxtmi.com/forum/issue?id=112671