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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.

Sec.17(5) of CGST Act,2017- Input Tax Credit-The Applicant has sought Advance Ruling on 'Whether 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” specifically in execution of Road work contracts to Government Engineering Department?' Held that-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'. —KSR & Company, In Re… [2019] 09 TAXLOK.COM 089 (AAR-AP)