https://www.taxtmi.com/caselaws?id=402907 Section 17(5)(c) blocks input tax credit on inward works contract services used for construction of immovable property, except where those services are taken for further supply of works contract service, while section 17(5)(d) blocks credit on goods or services used for construction on one's own account. Those restrictions do not apply to a supplier making an outward supply of works contract service to another recipient's construction project. On that basis, input tax credit on inward supplies used for supplying works contract service to a municipal corporation is admissible. en-us Mon, 11 Jan 2021 00:00:00 +0530 Sat, 22 Mar 2025 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402907 Section 17(5)(c) blocks input tax credit on inward works contract services used for construction of immovable property, except where those services are taken for further supply of works contract service, while section 17(5)(d) blocks credit on goods or services used for construction on one's own account. Those restrictions do not apply to a supplier making an outward supply of works contract service to another recipient's construction project. On that basis, input tax credit on inward supplies used for supplying works contract service to a municipal corporation is admissible. Case-Laws GST Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402907