Input On Paver Blocks

Are you a Works Contractor ???

Yes work contractor

Then you can claim ITC on Paver Blocks which are being used in construction of Road.

As per the Provision of Section 16(1) of the CGST Act 2017, ITC of Inputs, Input Services and Capital Goods used in the course of or furtherance of business can be claimed subject to Section 17(5).

Since paver blocks are your inputs, you can claim ITC. No denial...

Just ensure that all the FOUR CONDITIONS as laid down under Section 16(2) of the CGST Act 2017 is satisfied. The four conditions are as follows :

(a). Possession of a Tax Invoice.
(b). Received the Goods or Services or both.
(c). The Supplier must have paid the Taxes.
(d). The Recipient must have filed the Return.

Regards,
Shivam RC.

Thank A Lot Sir for Your Guidance........

Your Most Welcome...
R you Bengali Sir ???

Yes Sir but Why??????