WORK CONTRACT TAX


This query is : Resolved 

19 July 2017 Provision of input tax credit for work contract .

19 July 2017 Input tax credit shall not be available in respect of the works contract services when supplied for construction of immovable property,(other than plant and machinery), except where it is an input service for further supply of works contract service.

In other words,credit of GST paid on works contract services will be allowed only if the output is also works contract services


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