Purchase of materials for the purpose of construction of Wearhouse building is eligible for Input credit
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Quick Summary
If you're purchasing materials for constructing a warehouse, you can generally claim Input Tax Credit (ITC). However, eligibility depends on whether the property is for your own use or if you are providing works contract services to a customer. If it's for your own use, you may not be eligible, but if you're offering construction services, you can claim the ITC.
If the immovable property is for your own then you are not eligible. If you are providing Works contract services to your Customer then you are eligible for availing ITC.