ITC ON work contract

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can a govt work contract can avail ITC on items purchased by them on there work or not?
Replies (4)
if work is done by contractors on behalf of government then contractor will be eligible for input tax credit on material purchased in execution of contract
if a contractor take a work of a municipality on tender can he availed ITC
yes he can avail
in which section can refer it, pls help...

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