Gst input on contractor services

Yes , ITC is available , the said section reads out to be ITC for works contract can be availed only by one who is in the same line of business and is using such services received for further supply of works contract service.

for Eg : CA is building his office in that case the CA cant avail the ITC on work contract services, but at same time the work contractor who is providng services to CA is entitled take ITC in his Inward supplies.

sir u means that if a work contractor can take ITC in his inwards supply or services received. because his outward supply is work contract.... but any other company engaged a work contractor for his office renovation then he he can't get ITC because he is not work contractor....pl react my understanding

YES... BECAUSE

1. ITS NOT FURTHER SUPPLY (ENDUSER)

2.ITS BLOCK U/S 17(5)(D)