ITC on Works Contract Service and Construction of Immovable Property

CA PRASANTH.K , Last updated: 12 November 2021  
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Under GST law before taking credit of input tax the important test is the business nexus test where we have to check that input is used or intended to be used in the course or furtherance of business. Section 17(5) clause CD of CGST Act, 2017 blocks taking credit of input tax in respect of constr

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Published by

CA PRASANTH.K
(CHARTERED ACCOUNTANT)
Category GST   Report

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