Goods and Services Tax – Started By: – Amit Gopal – Dated:- 9-2-2018 Last Replied Date:- 9-2-2018 – Section 17(5) of the Central Goods and Services Act, 2017 provides that input tax credit in respect of the following shall not be available-(c) works contract services when supplied for construction of immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service;(d) goods or services or both received by a taxable person for c
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