Availability of ITC on construction expenses

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Last updated: 05 February 2020
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This document, NITYA's Insight Issue 89, discusses the contentious issue of Input Tax Credit (ITC) on construction expenses. It covers the restrictions under Section 17(5)(c) and (d) of the CGST Act and highlights key court cases like Safari Retreats. The insight also details the challenges to the constitutional validity of Section 17(5) and advises taxpayers on proactively filing writ petitions to secure their right to ITC beyond statutory time limits. This is essential reading for businesses and professionals dealing with construction-related GST.

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NITYA's Insight _ Issue 89 _ Availability of ITC on construction expenses – securing right to avail ITC beyond statutory time limit #pdf
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Submitted by · Posted 05 February 2020 · Other files by Nitya Tax Associates · Report
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