ITC disallowed U/S.17(5) on Cement & MS rods
This query is : Resolved
16 March 2024
Received a SCN U/S.74 dt.14.12.2023 for FY 2017-18 disallowing ITC on purchase of cement and MS rods. Although cement and ms rods were sold by us and outpaid paid on the same. How to proceed into the matter ? Is the said SCN issued within limitation period ?
16 August 2025
Add-on: Please note that GST paid on cement, TMT/MS rods, bricks, sand, installation services, and other construction materials is specifically blocked under Section 17(5)(d). Since these are used to construct or enhance immovable property, the ITC is not allowed—even if the property is used for business purposes.
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