https://www.taxtmi.com/forum/issue?id=119145 Section 17(5)(c) blocks ITC in respect of works contract services supplied for construction of immovable property (other than plant or machinery) but allows ITC when such works contract service is an input for further supply of works contract services; Section 17(5)(d) blocks ITC in respect of goods or services received for construction of immovable property on one's own account, including when such goods or services are used in the course or furtherance of business. The phrases "on his own account" and "including when such goods or services or both are used in the course or furtherance of business" are distinct and must be given their plain meaning. en-us Sat, 08 Jun 2024 11:10:56 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119145 Section 17(5)(c) blocks ITC in respect of works contract services supplied for construction of immovable property (other than plant or machinery) but allows ITC when such works contract service is an input for further supply of works contract services; Section 17(5)(d) blocks ITC in respect of goods or services received for construction of immovable property on one's own account, including when such goods or services are used in the course or furtherance of business. The phrases "on his own account" and "including when such goods or services or both are used in the course or furtherance of business" are distinct and must be given their plain meaning. Discussion-Forum GST Sat, 08 Jun 2024 11:10:56 +0530 https://www.taxtmi.com/forum/issue?id=119145