https://www.taxtmi.com/forum/issue?id=113391 Section 17(5) of the CGST Act disallows input tax credit for works contract services and for goods or services received for construction of immovable property (other than plant and machinery) on the taxpayer's own account. A builder constructing a building to lease is covered by the exclusion in clause (d) and therefore is not eligible to claim input tax credit on inputs used for that construction. en-us Fri, 09 Feb 2018 10:02:54 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113391 Section 17(5) of the CGST Act disallows input tax credit for works contract services and for goods or services received for construction of immovable property (other than plant and machinery) on the taxpayer's own account. A builder constructing a building to lease is covered by the exclusion in clause (d) and therefore is not eligible to claim input tax credit on inputs used for that construction. Discussion-Forum GST Fri, 09 Feb 2018 10:02:54 +0530 https://www.taxtmi.com/forum/issue?id=113391