ITC availability on MS Columns and stucture
Query (Issue) Started By: – Yatin Bhopi Dated:- 14-8-2018 Last Reply Date:- 28-8-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear expert
Under Section 17 (5) (d) of CGST Act 2017 Input tax credit of goods and services received by taxable person for construction of immovable property (other than plant or machinery) is not allowed.
We have constructed shed for plant which contains half concrete column and above that MS angles columns and other structure above
My query is;
* What is meaning of immovable property under GST?
* Whether Input tax credit will be available on MS angles & other structure?
Reply By Himansu Sekhar:
The Reply:
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