Input for Civil Work Construction Contract

ITC / Input 269 views 3 replies
*Mr.A* is an Civil Engineer.
He has entered into a contract with *Mr.Z* for Construction of house.

Mr.A in his agreement has mentioned that every materials will be supplied by Mr.A towards the construction of the house of Mr.Z

The Contract Service rendered for the month of July is Rs.10,00,000/-.
The amount collected from Mr.Z is Rs.11,80,000/-
Out which Gst is Rs.1,80,000/-.

Now, Can Mr.A avail Input on Materials purchased by him for the construction of house of Mr.Z .???
Replies (3)
According to Sec 17(5)(d), input tax credit is not available - On goods or services or both received by a taxable person for construction of an immovable property on his own account
but Mr.A Doesn't construct the building for his own use.. he is constructing the building for another person
ans pls


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