ITC ELIGIBILITY ON PURCHASE OF TRIPPER, GRADER & ROLLER

This discussion clarifies whether a construction company can claim Input Tax Credit (ITC) on the purchase of a tripper, grader, and roller, where GST has been paid. The consensus is that ITC is available, provided the company is GST registered, a regular assessee, and possesses a valid tax invoice. Additionally, the company must have opted for outward services with a GST rate that allows for ITC.