https://www.taxtmi.com/caselaws?id=298143 The Authority for Advance Ruling ruled that the applicant, a works contractor providing road construction services for the Government of Andhra Pradesh, was eligible for Input Tax Credit (ITC) on GST paid for goods and services used in works contracts. The restrictions under Sections 17(5)(c) and 17(5)(d) of the CGST Act did not apply as the applicant's output was works contract services, enabling them to claim ITC on all eligible goods and services utilized in the works. en-us Thu, 12 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298143 The Authority for Advance Ruling ruled that the applicant, a works contractor providing road construction services for the Government of Andhra Pradesh, was eligible for Input Tax Credit (ITC) on GST paid for goods and services used in works contracts. The restrictions under Sections 17(5)(c) and 17(5)(d) of the CGST Act did not apply as the applicant's output was works contract services, enabling them to claim ITC on all eligible goods and services utilized in the works. Case-Laws GST Thu, 12 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298143