https://www.taxtmi.com/caselaws?id=369180 The AAR Rajasthan ruled that the applicant, a works contract service provider for immovable property construction, is entitled to claim full ITC during both construction and operation & maintenance periods. During construction, since the applicant pays GST on the full project value without supplying exempted goods/services, full ITC is allowable. For the O&M period, as annuity payments received are taxable under SAC 9954 and subject to GST, Section 17(2) restrictions don't apply. The applicant can claim ITC on all eligible goods and services procured for both construction and O&M activities since they're providing taxable services throughout. en-us Sat, 15 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369180 The AAR Rajasthan ruled that the applicant, a works contract service provider for immovable property construction, is entitled to claim full ITC during both construction and operation & maintenance periods. During construction, since the applicant pays GST on the full project value without supplying exempted goods/services, full ITC is allowable. For the O&M period, as annuity payments received are taxable under SAC 9954 and subject to GST, Section 17(2) restrictions don't apply. The applicant can claim ITC on all eligible goods and services procured for both construction and O&M activities since they're providing taxable services throughout. Case-Laws GST Sat, 15 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369180