https://www.taxtmi.com/forum/issue?id=115257 ITC is disallowed for works contract services for construction of immovable property except where the inward works contract service is used as an input service for further supply of works contract service; in that case the recipient supplier may claim and utilise ITC against tax on its outward works contract services, exemplified by a main contractor availing credit on GST charged by a sub-contractor. en-us Tue, 30 Jul 2019 15:54:51 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115257 ITC is disallowed for works contract services for construction of immovable property except where the inward works contract service is used as an input service for further supply of works contract service; in that case the recipient supplier may claim and utilise ITC against tax on its outward works contract services, exemplified by a main contractor availing credit on GST charged by a sub-contractor. Discussion-Forum GST Tue, 30 Jul 2019 15:54:51 +0530 https://www.taxtmi.com/forum/issue?id=115257