Itc for construction contractor for single residential unit

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Experts,

my client is a construction contractar & he took only single residential works contract from customer(not taxable person). He does the construction work on pure labour as well as with material. so can he avail ITC which he paid on inward materials.

Replies (2)
yes he can avail itc
no ITC can be claim for construction of immovable property other than plant and machinery

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