https://www.taxtmi.com/forum/issue?id=116161 Painting contracts supplying paints and labour are treated as works contract services and taxed accordingly. Recipient ITC is disallowed under Section 17(5)(c) for works contracts related to construction of immovable property to the extent of capitalization, so painting of newly constructed apartments is excluded while non-capitalized repairs are eligible; the restriction applies to the recipient, whereas the painting contractor (supplier) may claim ITC on inputs and input services used to provide the service. en-us Fri, 20 Mar 2020 11:30:57 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116161 Painting contracts supplying paints and labour are treated as works contract services and taxed accordingly. Recipient ITC is disallowed under Section 17(5)(c) for works contracts related to construction of immovable property to the extent of capitalization, so painting of newly constructed apartments is excluded while non-capitalized repairs are eligible; the restriction applies to the recipient, whereas the painting contractor (supplier) may claim ITC on inputs and input services used to provide the service. Discussion-Forum GST Fri, 20 Mar 2020 11:30:57 +0530 https://www.taxtmi.com/forum/issue?id=116161