https://www.taxtmi.com/forum/issue?id=114992 A furniture manufacturer may claim input tax credit on inputs and input services used to manufacture movable furniture. If the supply is effectively a works contract or results in immovable property for the recipient, inputs used for immovable property do not qualify for ITC and GST charged by the supplier is a blocked credit for the recipient under section 17(5) of the CGST Act, 2017. An AAR decision from Rajasthan on similar facts is cited as supportive authority. en-us Tue, 21 May 2019 12:50:28 +0530 Thu, 23 Jan 2025 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114992 A furniture manufacturer may claim input tax credit on inputs and input services used to manufacture movable furniture. If the supply is effectively a works contract or results in immovable property for the recipient, inputs used for immovable property do not qualify for ITC and GST charged by the supplier is a blocked credit for the recipient under section 17(5) of the CGST Act, 2017. An AAR decision from Rajasthan on similar facts is cited as supportive authority. Discussion-Forum GST Tue, 21 May 2019 12:50:28 +0530 https://www.taxtmi.com/forum/issue?id=114992