ITC eligible against Works contract service for road construction

Superintendent of Central Tax (GST AAAR Andhra Pradesh) The applicant in this appeal seeks a ruling on whether he can avail credit on goods and services used to provide Works Contract Service to the Principal. As seen from the narration above, there is no bar under Section 17(5)(C) to prevent the applicant from availing ITC on goods and services used in supplying Works Contract Service. The final provision to be examined to ascertain the eligibility of ITC to the applicant in providing Works Contract Service, is Section 17(5)(d) of the CGST Act, 2017. Section 17(5) (d) reads as goods or servic...