https://www.taxtmi.com/caselaws?id=429966 AAAR held that a housing society cannot claim ITC on works contract services received from contractors for building repairs and renovations. The society's activities constitute services of membership organization under GST, not works contract services to members. The authority rejected the society's contention that it provides works contract services to members, noting this was solely to circumvent ITC restrictions under section 17(5)(c) of CGST Act, 2017. ITC on works contract services is available only when such services are input services for further supply of works contract services, which the society does not fulfill as it is not in the business of providing works contract services. en-us Fri, 30 Sep 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429966 AAAR held that a housing society cannot claim ITC on works contract services received from contractors for building repairs and renovations. The society's activities constitute services of membership organization under GST, not works contract services to members. The authority rejected the society's contention that it provides works contract services to members, noting this was solely to circumvent ITC restrictions under section 17(5)(c) of CGST Act, 2017. ITC on works contract services is available only when such services are input services for further supply of works contract services, which the society does not fulfill as it is not in the business of providing works contract services. Case-Laws GST Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429966