https://www.taxtmi.com/forum/issue?id=114727 ITC on materials, capital goods and works contract services used in construction for a government or private employer is available: supplies from subcontractors used by the principal contractor qualify as inputs for further supply and are not blocked by section 17(5)(c), and section 17(5)(d) does not apply because contractors/subcontractors do not capitalise the immovable property constructed for an employer. Check applicable exemption notifications before availing credit. en-us Wed, 06 Mar 2019 13:00:40 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114727 ITC on materials, capital goods and works contract services used in construction for a government or private employer is available: supplies from subcontractors used by the principal contractor qualify as inputs for further supply and are not blocked by section 17(5)(c), and section 17(5)(d) does not apply because contractors/subcontractors do not capitalise the immovable property constructed for an employer. Check applicable exemption notifications before availing credit. Discussion-Forum GST Wed, 06 Mar 2019 13:00:40 +0530 https://www.taxtmi.com/forum/issue?id=114727