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.


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