Itc on goods purchased for works contractor

Vikas Sinha (Tax Consultant) (89 Points)

19 July 2018  

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..