https://www.taxtmi.com/forum/issue?id=113951 Eligibility for input tax credit on land development charges hinges on classification under the works contract exclusion: Section 17(5)(c) denies credit for works contract services supplied for construction of an immovable property other than plant and machinery, so if land development is part of such a works contract ITC is denied; if it is integral to construction of plant and machinery or provided by the same contractor as the factory construction, it may qualify as an input and attract ITC. Ambiguity in the definition of "plant" and classification risks dispute; obtain an advance ruling. en-us Sun, 15 Jul 2018 10:49:02 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113951 Eligibility for input tax credit on land development charges hinges on classification under the works contract exclusion: Section 17(5)(c) denies credit for works contract services supplied for construction of an immovable property other than plant and machinery, so if land development is part of such a works contract ITC is denied; if it is integral to construction of plant and machinery or provided by the same contractor as the factory construction, it may qualify as an input and attract ITC. Ambiguity in the definition of "plant" and classification risks dispute; obtain an advance ruling. Discussion-Forum GST Sun, 15 Jul 2018 10:49:02 +0530 https://www.taxtmi.com/forum/issue?id=113951