Andrio Kyong 21 May 2020
The sub contractor construct on behalf of the main contractor. And at the end sub contractor raised invoice to the main contractor for the total cost including material. in this case will the sub contractor be eligible to claim the ITC for material purchased while pay tax to govt.
Pankaj Rawat (GST Practitioner) 22 May 2020
It's basically depend upon the contract or agreement between contractor or subcontractor.
Yes if supplier (Sub contractor) does any expenses on behalf of Contractor (Receptient) can claim ITC on same & liable add the same in bill raise to contractor.