{"id":6433,"date":"2017-07-24T17:57:23","date_gmt":"2017-07-24T12:27:23","guid":{"rendered":""},"modified":"2017-07-24T17:57:23","modified_gmt":"2017-07-24T12:27:23","slug":"input-tax-credit-for-construction-of-hospital","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6433","title":{"rendered":"INPUT TAX CREDIT FOR CONSTRUCTION OF HOSPITAL"},"content":{"rendered":"<p>INPUT TAX CREDIT FOR CONSTRUCTION OF HOSPITAL<br \/> Query (Issue) Started By: &#8211; VASUDEVAN NAMBOOTHIRI Dated:- 24-7-2017 Last Reply Date:- 8-8-2017 Goods and Services Tax &#8211; GST<br \/>Got 14 Replies<br \/>GST<br \/>Sir,<br \/>\nWe are constructing a Hospital complex. We directly purchase some goods and use in construction. Are we eligible for input tax credit.<br \/>\nReply By Ganeshan Kalyani:<br \/>\nThe Reply:<br \/>\nIn my view you are not eligible to take input tax credit.<br \/>\nReply By HimansuSekhar Sha:<br \/>\nThe Reply:<br \/>\nIf you have undertaken wcs then you are eligible<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nPure labour is exempted from GST for Govt. constructions only.Construction of private hospital or hospital complex is not exempted from GST. Since outward supply (Service) is taxabl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112431\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>omeone for immovable property.. in such meaning..<br \/>\nReply By HimansuSekhar Sha:<br \/>\nThe Reply:<br \/>\nLet the querist explain.<br \/>\nReply By HimansuSekhar Sha:<br \/>\nThe Reply:<br \/>\nAll the experts have given the correct opinions. If for personal works no credit is available. I meant the person is providing services. Then credit is available. My regard to all of the views.<br \/>\nReply By Monica Giri:<br \/>\nThe Reply:<br \/>\nDear Sir\/s I have a similar query, if a hospital has taken a commercial property on lease, and is paying GST on rent, is there an option taking Input Tax Credit? since hospital services are exempted from GST.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nIf output service is exempted from GST, no ITC is admissible.<br \/>\nReply By subramanian vijayakumar:<br \/>\nThe Reply:<br \/>\nYes if <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112431\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>INPUT TAX CREDIT FOR CONSTRUCTION OF HOSPITAL Query (Issue) Started By: &#8211; VASUDEVAN NAMBOOTHIRI Dated:- 24-7-2017 Last Reply Date:- 8-8-2017 Goods and Services Tax &#8211; GSTGot 14 RepliesGSTSir, We are constructing a Hospital complex. We directly purchase some goods and use in construction. Are we eligible for input tax credit. Reply By Ganeshan Kalyani: The &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6433\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;INPUT TAX CREDIT FOR CONSTRUCTION OF HOSPITAL&#8221;<\/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-6433","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6433","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=6433"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6433\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}