Confusion @gst

when we will use blocked,exempt,specific,common gst
Replies (3)
Blocked : No ITC is allowed for such credits
Exempt : Reversal of ITC required in such cases
Specific : ITC allowed if engaged in same type of business along with certain restrictions
Common : Eligible ITC you can claim

1) Section 17(5)  of  the CGST  act  2017  is define  block credit  (No ITC available )  on  Goods and services  or both .

2) exempt supply define under  section  2(46)  of the CGST  act  2017  - means supply of any goods or  services or both which attracts  nil rate of Tax or which may be wholly exempt  form Tax under section 11 of  the CGST act 2017 or under 6 of the IGST   act 2017 and includes non--taxable supply 

3) No Definition  of Specific GST  under  GST  law  or  please elaborate this query

4) No Definition  of common GST  under  law  but in general   taxable supply of all goods and services  which attracts  GST ,   at proscribe  rate  under  Law   . 

PLEASE GUIDE ME ABOUT GST ON WORKS CONTRACT.

I AM IN CONFUSION

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

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

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details