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GST: Section 17(5)(c) restricts ITC on works contract services
Case Law Details
- Case Name
- In re Satya Dev Bommireddy (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
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In re Satya Dev Bommireddy (GST AAR Telangana)
1. Given that the supply of under construction of immovable property is specifically defined as a separate and distinct service under clause 5(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or 17(5)(d) of CGST?
Ans: Clause 5(b) of Schedule II and Sec 17(5)(c) are two different and distinct provisions of CGST Act, 2017.
2. Given that the supply of lease of immovable property is specifically defined as a separate and distinct service under clause 2(b) of Schedule II...
we are doing business supply,installation and commissioning of Home elevators. It is purely for residential purpose not for commercial complex. hsn code is 84281011 and 84282020 and paying GST @18%. Others like us charging @12% under works contract.is it correct
We are doing supply,installation and commissioning of resident elevators upto G+2 application.my question is presently we are paying gst @18%.Suppose we supplied under works contract shall we charge 12%.please clarify