GST Act Section 17(5)(c) says ..... Input Tax credit shall not be available in respect of Works Contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply or works contract service. We are in Works Contract Service, usually undertake construction of Roads, Bridges, Govt. Building etc.and deals with Govt. department (like PWD, PWD (Roads), NH Department etc.) directly. In process of construction we purchase Cement, Bitumen, Steel, Stone Chips and used them as raw materials.
Are we get Input Credit on Purchase of Materials or section 17(5)(c) is applicable for us also ?
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