It's on work contractor

sir a person who is work contractor, contract of building, is work contractor take itc of purchase of material
Replies (2)
Quick Summary
This discussion clarifies whether a works contractor, involved in building contracts, can claim Input Tax Credit (ITC) on the materials they purchase. The consensus is yes, as long as these materials are used in the course of their business. While works contract services themselves may be blocked under Section 17(5)(c) of the CGST Act 2017, ITC on the associated material purchases is generally claimable.

Yes ...... offcourse can avail ITC on inward supply which being further supply in course of business.
Yes @ Arvind Sir....

Works Contractor can claim ITC on purchase of materials since it is in the course of his business ( Section 16(1) of the CGST Act 2017 ).

What is Blocked under Section 17(5) clause (c) is "WORKS CONTRACT SERVICES".

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