https://www.taxtmi.com/forum/issue?id=114830 Input tax credit on cement used in construction of an immovable property for own consumption is disallowed under Section 17(5)(d), so any ITC claimed on inputs used to produce such cement must be reversed; the reversal relates to the ITC attributable to construction use rather than by reference to the supply tax rate. en-us Thu, 04 Apr 2019 15:40:23 +0530 Thu, 23 Jan 2025 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114830 Input tax credit on cement used in construction of an immovable property for own consumption is disallowed under Section 17(5)(d), so any ITC claimed on inputs used to produce such cement must be reversed; the reversal relates to the ITC attributable to construction use rather than by reference to the supply tax rate. Discussion-Forum GST Thu, 04 Apr 2019 15:40:23 +0530 https://www.taxtmi.com/forum/issue?id=114830