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Gst credit on civil construction

ITC / Input 326 views 6 replies

hi, 

we are manufacturing unit , which has startred production few days back.

My query -

we have made a building  where we have separate contract for RCC work and steel structrucal work above RCC, however both the things will be capitalized in books . Can we take credit on  steel fabricated items . 

 

Replies (6)

No. Its blocked credit.

on further clarification this  is not office building , however this will be shed where the manufacturing process will go on

ITC is not availabe on:

Goods or services or both received by a taxable person for "construction" of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. The expression “construction” includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property

i think itc is available........

No. ITC over the structure cannot be claimed.

check the advance ruling which denies the gst credit .AAR/AP/14(GST)/2018 dt 09.10.2018


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