Sub-contractors ineligible for input tax credit on construction materials for own use in works contract services.

Sub-contractors ineligible for input tax credit on construction materials for own use in works contract services. https://www.taxtmi.com/highlights?id=59197 Input tax credit - Sub-Contractor providing works contract services - purchases made by the applicant on their own account for furtherance of business - if a person purchases construction material to provide the constructions services by using the said material, ITC shall not be available. - AAR en-us Fri, 13 Aug 2021 08:52:53 +0530 Fri, 13 Aug 2021 08:52:53 +0530 TaxTMI RSS Generator Sub-contractors ineligible for input tax credit on construction materials for own use in works contract services. https://www.taxtmi.com/highlights?id=59197 Input tax credit - Sub-Contractor providing works contract services - purchases made by the applicant on their own account for furtherance of business - if a person purchases construction material to provide the constructions services by using the said material, ITC shall not be available. - AAR Highlights GST Fri, 13 Aug 2021 08:52:53 +0530 https://www.taxtmi.com/highlights?id=59197