Input tax credit on Contract


This query is : Resolved 

Quick Summary
This discussion clarifies the eligibility of Input Tax Credit (ITC) for GST-registered building contractors. Subcontractors can generally claim ITC. However, main contractors may only claim ITC if their supplies are not made directly to end-users. If supplies are to end-users, ITC cannot be claimed.

(Querist)
23 December 2021 Sir,

A individual Building Contractor who have GST registration can avail Input Tax Credit???

23 December 2021 If he is subcontractor, he can avail ITC.

Bernard (Querist)
23 December 2021 Sir,

If he is the main contractor then???

23 December 2021 If his supplies are to end users, then ITC cannot be claimed.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details