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Since applicant is supplying works contract service, therefore it is not prohibited from claiming input tax credit either under clause (c) or clause (d) of section 17(5) of the GST Act.

Input tax credit— In the instant case, applicant wants to know whether he is eligible to claim the input tax credit on the inward supplies of the goods and services procured for supplying the works contract service. It arises from the conflicting interpretation about the scope of section 17(5) of the GST Act. The applicant submits that the said sub-section prohibits the recipient from claiming input tax credit on the inward supplies of the goods and services listed in the clauses that follow. The concerned officer from the revenue argues that it prohibits the recipient from claiming input tax credit Held that— The applicant is supplying works contract service to the Kolkata Municipal Corporation. He is, therefore, making an outward supply of works contract service and is not prohibited from claiming input tax credit either under clause (c) or clause (d) of section 17(5) of the GST Act.
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