https://www.taxtmi.com/caselaws?id=385028 The ruling determined that the applicant, Dholera Industrial City Development Project Ltd., qualifies as a "Government Entity" and can claim benefits available to such entities. The eligibility to claim Input Tax Credit (ITC) of GST charged by contractors depends on the usage for further supply of works contract services. The applicant is liable to collect GST on amounts recovered from contractors for breach of contract conditions, not achieving milestones, and interest amounts received for deferring liquidated damages. en-us Mon, 04 Mar 2019 00:00:00 +0530 Tue, 11 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385028 The ruling determined that the applicant, Dholera Industrial City Development Project Ltd., qualifies as a "Government Entity" and can claim benefits available to such entities. The eligibility to claim Input Tax Credit (ITC) of GST charged by contractors depends on the usage for further supply of works contract services. The applicant is liable to collect GST on amounts recovered from contractors for breach of contract conditions, not achieving milestones, and interest amounts received for deferring liquidated damages. Case-Laws GST Mon, 04 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385028