Full ITC on GST for Operation and Maintenance Phase Allowed, Subject to Section 17(5) of Central GST Act 2017.

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....Input Tax Credit - procurement of goods and services for construction of the project during the Construction Period - Full ITC of the GST paid on the inputs and input services used in the O&M phase is available to the subject to the provisions of Section 17(5) of the Central GST Act, 2017.....