Full ITC eligible on Road Construction Services which is liable to tax: AAR

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. Also Read AAAR Ruling- Annuity paid instead of toll charges to developers is ex...