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GST Input on capital work in progress

This query is : Resolved 

24 October 2023 whether GST Input on capital work in progress can be claimed for
Capital work in progress for Building
Capital work in progress for Plant and Machinery .

25 October 2023 ITC can't be claimed on building.
ITC is available in respect of goods and services or both received by a taxable person for construction of “Plant and machinery” on his own account including when such goods and services or both used in the course of furtherance of business.


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