https://www.taxtmi.com/caselaws?id=431689 AAAR Telangana held that appellant cannot claim ITC on works contract services used for construction when output service is renting/leasing of immovable property. The authority determined that works contracts and construction contracts are not mutually exclusive categories. While appellant's construction service qualified as works contract under Schedule II Para 6(a), Section 17(5)(c) restricts ITC on works contract inputs only when output service is also works contract. Since appellant's output service was property rental, not works contract, ITC claim was denied. Appeal disposed off. en-us Thu, 28 Apr 2022 00:00:00 +0530 Fri, 11 Apr 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431689 AAAR Telangana held that appellant cannot claim ITC on works contract services used for construction when output service is renting/leasing of immovable property. The authority determined that works contracts and construction contracts are not mutually exclusive categories. While appellant's construction service qualified as works contract under Schedule II Para 6(a), Section 17(5)(c) restricts ITC on works contract inputs only when output service is also works contract. Since appellant's output service was property rental, not works contract, ITC claim was denied. Appeal disposed off. Case-Laws GST Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431689