Itc on goods purchased for works contractor

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If a company "ABC" give Contract to a contractor "XYZ" to construct a building and company "ABC" itself supply cement and bricks to contractor "XYZ" and issued Tax Invoice for that cement & Bricks Supply and after completion of work ; Contractor "XYZ" issued a tax invoice to company "ABC" with 18% GST . Now when filing GST Return Contractor "XYZ" will be elligible for ITC on taxes paid to Company "ABC" while purchasing cement and Bricks or not ? Please clarify because GST law is a bit confusing in works contract.. 

Replies (2)
no ITC for work contract as per my opinion

It would be ideal for xyz to avail the credit of the ITC on cement steel etc and bill ABC with GST on gross amount charging 18% GST. ABC will not be able to avail the credit.

Only in case of Plant & Machinery which is immovable the credit on cement steel equipment etc would be eligible.

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