Goods and Services Tax – Started By: – CAHitesh Patel – Dated:- 30-5-2018 Last Replied Date:- 30-5-2018 – Please Help, Can builder (construction of residential homes and complex) get input tax credit of input goods and services. ?? Please specify section or any description? – Reply By Alkesh Jani – The Reply = Sir, Please refer Section 17 (c) and (d) of the CGST Act,2017, which is as under (c) works contract services when supplied for construction of an 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 construction of an immovable property (other than plant or machinery) on his own account inclu
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