Menu
ITC to work contractor
An architect takes work contract of construction, rennovation, repair etc.residential as well as commercial properties and charge GST @ 18%. Is he eligible to take input tax credit of GST on input services or purchase of material? If no, then please explain.
Replies (4)
yes provided further supply is also a taxable supply provided architect get a part consideration as advance it will amount to supply of services
but if entire consideration is received after issue of completion certificate or occupation by recepient which ever is earlier it will amount to sale of immovable property no gst applicable
but if entire consideration is received after issue of completion certificate or occupation by recepient which ever is earlier it will amount to sale of immovable property no gst applicable
yes he can avail ITC,
In case of repaire, rennovation or interior work carried by an Architect there is neither further supply nor completion certificate. Whether architect can claim ITC?
yes u can claim ITC , unless it is capitalised.
yes if nature of expenses is as per income tax point of view is to capitalize then NO.
eg. if it is rental building and tenant does such repair work he cannot capitalise those expenses to building account so he has book as repair can claim ITC
yes if nature of expenses is as per income tax point of view is to capitalize then NO.
eg. if it is rental building and tenant does such repair work he cannot capitalise those expenses to building account so he has book as repair can claim ITC
Recent Topics :
- TDS on payment to a non resident
- NSFA(National Food Security Act) commission
- RCM applicability on petty GTA freight (₹450
- Short payment reccieved in export & GST implic
- Parag Gupta vs Purushottam Aggarwal- who is best f
- GST applicability on own-vehicle goods transportat
- FAST DS Scheme 26
- 12A registration expired in FY 22-23 and is not re
- Seeking Clarification on Business Code Selection a
- CG on property sold after construction of a house
Related Topics :
Featured
11 September 2026
Audit Executive
RBSM Corporate Advisors Private Limited
Pune
CA
View Details
ARTICLESHIP
15 September 2026
Freelance Taxation Content Writer Intern
Interactive Media Pvt Ltd.
New Delhi
CA Inter
View Details
ARTICLESHIP
01 September 2026
Articles
Saini Pati Shah & Co LLP, Chartered Accountants
Mumbai
CA Foundation
View Details
CCI
Pro
CAclubindia
