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ITC on Work contractor services provider.

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Manoj

Student

170 Points Posted on 17 January 2020

I am going to start civil construction service i.e work contact. My Question is :

1. Telephone, Office expenses ITC is available ?
2. Tiles, Brick , Cement Purchase for construction of Property ( Work contact received from property owner ) ?
3. Brick, Cement , Tiles purchaser intend to sale to other customer. ITC is available ?

Replies (5)

Quick Summary

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.

prasad Nilugal

GST Practitioner & Accounts

9000 Points Posted on 17 January 2020

No ,Input Tax credit in case of works Contract has been block under section 17(5)(c) of the CGST act 2017

please confirm with others also.

sushit shishul

238 Points Posted on 17 January 2020

Yes you can avail ITC on any Input Supply intended for business purposes.

SOHAN LAL

Manger Accounts & Finance

244 Points Posted on 17 January 2020

Yes you can avial the ITC on such services

Manoj

Student

170 Points Posted on 18 January 2020

Thanks for reply,

Can you explain point wise ? Itc is eligible or not.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 19 January 2020

No you cannot claim ITC .

As per Section 17(5) of CGST Act all such expense which is capitalised to Immovable property (Building A/C) ITC is block on the same.