Case Law Details
Case Name : In re Nagaur Mukandgarh Highways Pvt. Ltd. (GST AAR Rajasthan)
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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In re Nagaur Mukandgarh Highways Pvt. Ltd. (GST AAR Rajasthan)
1. The applicant is rendering taxable services during the construction, of roads which is liable to tax; hence they are entitled to claim full ITC under.the provisions of section 16(1) of the CGST Act. 2017.
2. The Applicant is entitled to claim ITC on supplies of goods and services or both procured for use in outward supply of 0 & M service purpose, as they are paying GST on 100 percent of the amount received on account of 0 & M of the Project.
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We have a mines business in india.We Gave a contract to party for road contruction for our convenience and after completed her job party gave a invoice with GST so in that case can we take ITC credit.