ITC eligible on works contract service to Municipal Corporation

In re Sital Kumar Poddar (GST AAR West Bengal) The applicant is eligible to claim the input tax credit on the inward supplies of the goods and services used for supplying the works contract service to Kolkata Municipal Corporation (KMC) for construction of an immovable property. This ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,WEST BENGAL Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Se...