https://www.taxtmi.com/forum/issue?id=120334 Whether ITC is claimable for inputs and services used in works carried out after issuance of a Completion Certificate depends on timing of receipt of consideration and the character of the post-certificate works: if entire consideration is received after the certificate the sale is outside GST and ITC is disallowed for subsequent works, whereas expenses attributable to units booked or taxable supplies prior to the certificate or post-certificate works that constitute an independent taxable works contract may remain eligible for ITC, subject to evidentiary proof and authority scrutiny. en-us Sat, 09 Aug 2025 11:16:23 +0530 Tue, 12 Aug 2025 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120334 Whether ITC is claimable for inputs and services used in works carried out after issuance of a Completion Certificate depends on timing of receipt of consideration and the character of the post-certificate works: if entire consideration is received after the certificate the sale is outside GST and ITC is disallowed for subsequent works, whereas expenses attributable to units booked or taxable supplies prior to the certificate or post-certificate works that constitute an independent taxable works contract may remain eligible for ITC, subject to evidentiary proof and authority scrutiny. Discussion-Forum GST Sat, 09 Aug 2025 11:16:23 +0530 https://www.taxtmi.com/forum/issue?id=120334