https://www.taxtmi.com/caselaws?id=414618 The applicant, a cooperative housing society, sought a ruling on eligibility for Input Tax Credit (ITC) on works contract services for repairs. The society argued for ITC under Section 16(1) of the CGST Act, contending the services were used in business. However, the authority found the society provided facilities, not works contract services, thus debarred from ITC under Section 17(5)(c). The ruling stated the applicant is not entitled to claim ITC on works contract services for repairs, renovations, and rehabilitation. en-us Wed, 10 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414618 The applicant, a cooperative housing society, sought a ruling on eligibility for Input Tax Credit (ITC) on works contract services for repairs. The society argued for ITC under Section 16(1) of the CGST Act, contending the services were used in business. However, the authority found the society provided facilities, not works contract services, thus debarred from ITC under Section 17(5)(c). The ruling stated the applicant is not entitled to claim ITC on works contract services for repairs, renovations, and rehabilitation. Case-Laws GST Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414618