Deepak Pateliya 31 March 2018
works contract services when supplied for construction of an immovable property [other than plant and machinery] except where it is an input service for further supply of works contract service;
[d] goods or services or both received by a taxable person for construction of an immovable property [other than plant or machinery] on his own account including when such goods or services or both are used in the course or furtherance of business.
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