https://www.taxtmi.com/article/detailed?id=12616 ITC is not allowable for goods or services received by a taxable person for construction of an immovable property on his own account under Section 17(5)(d) of the CGST Act, even if such inputs are used in the course or furtherance of business; credits for works contract services and for reconstruction, renovation, additions, alterations or repairs are also blocked when capitalized. en-us Fri, 17 May 2024 08:44:57 +0530 Fri, 17 May 2024 08:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12616 ITC is not allowable for goods or services received by a taxable person for construction of an immovable property on his own account under Section 17(5)(d) of the CGST Act, even if such inputs are used in the course or furtherance of business; credits for works contract services and for reconstruction, renovation, additions, alterations or repairs are also blocked when capitalized. Articles Goods and Services Tax - GST Fri, 17 May 2024 08:44:57 +0530 https://www.taxtmi.com/article/detailed?id=12616