Case Law Details
In re Karthikeya Projects (GST AAR Andhra Pradesh)
We find that the basic issue before us is to determine the eligibility of Input tax credit on the purchases made by the applicant on their own account for furtherance of business under the provisions of the Section 17 sub-section (5) (d) of the CGST/APGST Act, 2017.
Section 17 sub-section (5) Clause (d) restricts input tax credit of goods and services used by a person for construction of an immovable property (except plant and machinery) on his own account. Thus, if a person purchases construction material to provide the constructions services by using the said material, ITC shall not be available.
Question: Whether the applicant can take Input Tax Credit on the following products which were Purchased on his own account for furtherance of his business.
1. PVC Ghamela, Insulation Tape, AG-4 Grading Machine, Led Torch Light, AG-4 Cutting wheel, Tarpaulin Sheet, Binding wire, Suction Hose Pipe, Auto Level Stand, Leveling Staff 5mtrs Sfolds, Steel Tape, Safety Helmet, Safety Shoes etc. on which GST@18% is paid.
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