GST ITC available on Taxable Works Contract Services for Construction of Hotel Building

Last updated: 12 June 2023

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The Tripura High Court has ruled that construction companies can claim Input Tax Credit (ITC) on taxable works contract services used for building a hotel. The court found that SR Constructions, the petitioner, was providing construction services to the hotel owner and not using the services for their own immovable property. Therefore, the restriction under Section 17(5)(c) of the CGST Act did not apply, and the demand for ITC by the Revenue Department was set aside.

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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1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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