If the construction of road done by sub contractor .then he cannot claim itc.but if he show the work done or sale of that material to municipal council or any govt.authority then only he can claim itc.
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.
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.
CAclubindia
