https://www.taxtmi.com/forum/issue?id=115832 If performance involves transfer or incorporation of goods (for example scaffolding, nails, binding wire), the contract qualifies as a works contract; consequently supplies amounting to transfer of property in goods in execution of the contract render input tax credit ineligible under the statutory provision denying ITC for such supplies. Contract terms and the factual nature of goods supplied must be examined. en-us Tue, 31 Dec 2019 18:05:19 +0530 Thu, 23 Jan 2025 15:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115832 If performance involves transfer or incorporation of goods (for example scaffolding, nails, binding wire), the contract qualifies as a works contract; consequently supplies amounting to transfer of property in goods in execution of the contract render input tax credit ineligible under the statutory provision denying ITC for such supplies. Contract terms and the factual nature of goods supplied must be examined. Discussion-Forum GST Tue, 31 Dec 2019 18:05:19 +0530 https://www.taxtmi.com/forum/issue?id=115832