https://www.taxtmi.com/forum/issue?id=115826 Section 17(5)(c) of the CGST Act disallows input tax credit for works contract services supplied for construction of an immovable property other than plant and machinery; therefore purchases and services such as cranes for material handling, scaffolding materials, and consumable hardware used in building construction are not eligible for input tax credit unless they constitute an input service for further supply of works contract service. en-us Mon, 30 Dec 2019 18:50:31 +0530 Thu, 23 Jan 2025 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115826 Section 17(5)(c) of the CGST Act disallows input tax credit for works contract services supplied for construction of an immovable property other than plant and machinery; therefore purchases and services such as cranes for material handling, scaffolding materials, and consumable hardware used in building construction are not eligible for input tax credit unless they constitute an input service for further supply of works contract service. Discussion-Forum GST Mon, 30 Dec 2019 18:50:31 +0530 https://www.taxtmi.com/forum/issue?id=115826