https://www.taxtmi.com/forum/issue?id=114798 ITC is restricted for works contract services supplied for construction of immovable property (other than plant and machinery) except where such services are an input service for further supply of works contract service; ITC is also excluded for goods or services received for construction of immovable property on the recipient's own account, including reconstruction, renovation, additions, alterations or repairs to the extent of capitalisation. Applied to municipalities, ITC is generally not available for contractor services linked to construction or capitalised works, with narrow availability only for non-capitalised repairs/renovation or where the service is an input service for further taxable works contract. en-us Tue, 26 Mar 2019 09:11:31 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114798 ITC is restricted for works contract services supplied for construction of immovable property (other than plant and machinery) except where such services are an input service for further supply of works contract service; ITC is also excluded for goods or services received for construction of immovable property on the recipient's own account, including reconstruction, renovation, additions, alterations or repairs to the extent of capitalisation. Applied to municipalities, ITC is generally not available for contractor services linked to construction or capitalised works, with narrow availability only for non-capitalised repairs/renovation or where the service is an input service for further taxable works contract. Discussion-Forum GST Tue, 26 Mar 2019 09:11:31 +0530 https://www.taxtmi.com/forum/issue?id=114798