GST – Started By: – SHARAD ANADA – Dated:- 6-3-2019 Last Replied Date:- 12-3-2019 – Can a main contractor avail ITC on cement and other materials and capital goods used for construction of road , Dam, etc services provided to Govt. Or it's a block credit U/s 17(5)(c) of CGST Act 2017. Can sub contractor avail ITC on cement and other materials and capital goods used for construction of Road, Dam etc services provided to main contractor who in turn provide services to Govt. Or it's blocked credit u/s 17(5)(c) of cgst act 2017 Can main contractor avail ITC on bills raised by sub contractor? Same issue regarding commercial construction or residential construction to private builder? – Reply By Pavan Mahulkar – The Reply = Input Tax Cre
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immovable property; So, Principal Contractor can avail credit in terms of Works contact services availed from subcontractor as it is used for further supply of works contract service and not blocked u/s 17(5)(c) Principal Contractor or Subcontractor never used goods or services or both on own account Rather they use the same for transferring to employer/Principal contractor Hence ITC not blocked u/s 17(5)(d) So in all the scenario mentioned by you either the WC services are provided to Government or for commercial or resedential construction ITC is available unless the said supply is exempted – Reply By Pavan Mahulkar – The Reply = Further Principal contractor or subcSubcontra never capitalize the immovable property constructed As it has b
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