https://www.taxtmi.com/article/detailed?id=11073 A co-operative housing society that limits its activities to bye law functions and collects common maintenance charges cannot claim Input Tax Credit on GST paid to a contractor for repairs, renovation and rehabilitation because it is not a provider of works contract services; the works contract received is for the common benefit of members and ITC is barred where such services are not used as input services for further works contract supplies. en-us Sat, 04 Feb 2023 08:46:09 +0530 Sat, 04 Feb 2023 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11073 A co-operative housing society that limits its activities to bye law functions and collects common maintenance charges cannot claim Input Tax Credit on GST paid to a contractor for repairs, renovation and rehabilitation because it is not a provider of works contract services; the works contract received is for the common benefit of members and ITC is barred where such services are not used as input services for further works contract supplies. Articles Goods and Services Tax - GST Sat, 04 Feb 2023 08:46:09 +0530 https://www.taxtmi.com/article/detailed?id=11073