GST on construction of road services provided to Govt.
Query (Issue) Started By: – SHARAD ANADA Dated:- 6-3-2019 Last Reply Date:- 22-3-2019 Goods and Services Tax – GST
Got 5 Replies
GST
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.
\nCan 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
\nCan main contractor avail ITC on bills raised by sub contractor?
\nSame issue regarding commer<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n includes re-construction, renovation, additions or alterations or repairs, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST on construction of road services provided to Govt. Query (Issue) Started By: – SHARAD ANADA Dated:- 6-3-2019 Last Reply Date:- 22-3-2019 Goods and Services Tax – GSTGot 5 RepliesGSTCan a main contractor avail ITC on cement and other materials and capital goods used for construction of road , Dam, etc services provided to Govt. … Continue reading “GST on construction of road services provided to Govt.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17154","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17154"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17154\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nto the extent of capitalisation, to the said immovable property; So,
\nPrincipal 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)
\nPrincipal 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)
\nSo 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
\nReply By Pavan Mahulkar:\n<\/p>\n
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