https://www.taxtmi.com/forum/issue?id=118558 Whether a builder who procures goods and performs construction for a client may avail input tax credit; the restriction that denies credit for construction on the taxable person's own account does not apply where construction is undertaken for a client, so the builder may claim and utilise input tax credit on goods used in the works contract service subject to the statutory conditions for claiming ITC. en-us Thu, 01 Jun 2023 18:44:15 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118558 Whether a builder who procures goods and performs construction for a client may avail input tax credit; the restriction that denies credit for construction on the taxable person's own account does not apply where construction is undertaken for a client, so the builder may claim and utilise input tax credit on goods used in the works contract service subject to the statutory conditions for claiming ITC. Discussion-Forum GST Thu, 01 Jun 2023 18:44:15 +0530 https://www.taxtmi.com/forum/issue?id=118558