https://www.taxtmi.com/manuals?id=7965 Input tax credit is restricted where goods or services are received for construction of an immovable property on the taxpayer's own account; ITC is not allowable for such own-account construction, including when used in the course or furtherance of business. The same disallowance applies to works contract services used on own account, and credit for works contract service is allowed only when used to provide further works contract services. en-us Wed, 06 Aug 2025 16:46:00 +0530 Fri, 08 Aug 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7965 Input tax credit is restricted where goods or services are received for construction of an immovable property on the taxpayer's own account; ITC is not allowable for such own-account construction, including when used in the course or furtherance of business. The same disallowance applies to works contract services used on own account, and credit for works contract service is allowed only when used to provide further works contract services. Manuals GST Wed, 06 Aug 2025 16:46:00 +0530 https://www.taxtmi.com/manuals?id=7965