GST ITC available on Taxable Works Contract Services for Construction of Hotel Building
Court :
Tripura High Court
Brief :
The Hon'ble Tripura High Court in M/s. SR Constructions v. The Union of India and Ors.[W.P.(C) No. 399 of 2022 dated April 4, 2023]held that the assessee is entitled to take Input Tax Credit ("ITC") on taxable works contract services availed for the supply of construction ofan immovable property.
Citation :
W.P.(C) No. 399 of 2022 dated April 4, 2023
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Bimal Jain
Published in GST
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