ITC on Work contractor services provider.

This discussion clarifies the eligibility of Input Tax Credit (ITC) for civil construction work contractors under GST. It addresses whether ITC is available for telephone and office expenses, and for materials like tiles, bricks, and cement used in property construction. The consensus is that ITC is generally blocked for capitalised expenses on immovable property as per Section 17(5)(c) of the CGST Act, but may be available for business inputs.