https://www.taxtmi.com/forum/issue?id=113800 Statutory exclusions deny ITC for works contract services and for goods or services received for construction of immovable property (other than plant and machinery) on the taxable person's own account, including capitalised reconstruction, renovation, additions, alterations and repairs. An exception allows ITC where inputs qualify as an input service for further supply of works contract service. Practitioner responses in the document record contrasting views on whether a builder may claim ITC for construction of residential flats, and note that a principal contractor may claim credit for tax paid by a sub-contractor when conditions are met. en-us Wed, 30 May 2018 07:12:03 +0530 Thu, 23 Jan 2025 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113800 Statutory exclusions deny ITC for works contract services and for goods or services received for construction of immovable property (other than plant and machinery) on the taxable person's own account, including capitalised reconstruction, renovation, additions, alterations and repairs. An exception allows ITC where inputs qualify as an input service for further supply of works contract service. Practitioner responses in the document record contrasting views on whether a builder may claim ITC for construction of residential flats, and note that a principal contractor may claim credit for tax paid by a sub-contractor when conditions are met. Discussion-Forum GST Wed, 30 May 2018 07:12:03 +0530 https://www.taxtmi.com/forum/issue?id=113800