GST ITC available on Taxable Works Contract Services for Construction of Hotel Building

SR Constructions Vs Union of India (Tripura High Court)

In a recent ruling (W.P.(C) No. 399 of 2022 dated April 4, 2023), the Hon’ble Tripura High Court declared that the assessee has the right to claim Input Tax Credit (ITC) for taxable works contract services utilized in the construction of immovable property. Discover the significance of this ruling and its implications for taxpayers in availing ITC for construction-related services.

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