A client is Builder of Vills.
He buys land builds villas on the same by appointing various contractors.
He purchases the material required for construction and gives the same to the contractors appointed to use on his project.
The contractors use their workforce to execute such contract and charges the Builder for those services.
Can the Builder claim ITC on the GST borne by him against the material Inputs and on services by the contractors.
The ITC will be availed agnst GST collected on sale before issue of Completion Certificate.
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