ITC ON CIVIL CONSTRUCTION IN COVID

This discussion clarifies whether Input Tax Credit (ITC) can be claimed on civil construction services used for COVID safety measures, such as building a pathway for contract labourers to manage factory entry and prevent crowding. The consensus is that ITC is not applicable in this scenario. This is because the construction, while for safety, is not considered to be for the furtherance of business, and no specific pandemic-related exemptions allow for ITC claims in such cases.