Hi,
If anyone taking contract to build internal walls, electric wiring and lighting, furniture , partitions with plywood including glass doors, flooring with tiles. Will the service comes under Works Contract Service and GST will be levied at what rate to client. Is the input tax credit is available and if yes can it be filed for refund.
Your project qualifies as a Works Contract Service (SAC 9954) and is subject to 18% GST. While the contractor can typically claim Input Tax Credit on materials used for the project, the client is generally not eligible to claim ITC for such interior/construction work due to restrictions under Section 17(5) of the CGST Act, unless the work is for the purpose of a further taxable supply of works contract services.
BHUPINDER SHAH AND COMPANY
New Delhi
CA Inter
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