ITC for works contract eligible if output is works contract services

In re KSR & Company (GST AAR Andhra Pradesh)

The Applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of “Works Contracts’. Input Tax Credit restriction under section 17(5)(c) and 17(5)(d) will not apply to the applicant as his output is works contracts service.

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