{"id":73189,"date":"2025-09-12T08:45:31","date_gmt":"2025-09-12T03:15:31","guid":{"rendered":""},"modified":"2025-09-12T08:45:31","modified_gmt":"2025-09-12T03:15:31","slug":"composite-works-contract-under-s-2-119-permits-itc-only-for-structural-steel-and-plant-and-machinery-s-13-2-s-16-4-limit-advance-itc-timing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73189","title":{"rendered":"Composite works contract under s.2(119) permits ITC only for structural steel and plant-and-machinery; s.13(2)\/s.16(4) limit advance ITC timing"},"content":{"rendered":"<p>Composite works contract under s.2(119) permits ITC only for structural steel and plant-and-machinery; s.13(2)\/s.16(4) limit advance ITC timing<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant&#39;s transaction constitutes a composite &#8220;works contract&#8221; under s.2(119) CGST, permitting ITC only on the structural steel\/plant-and-machinery component as delineated in the contract Cost Abstract\/Bill of Quantities, and not on civil or sheeting components. Cranes and HVAC were characterised as plant an<\/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\/highlights?id=92456\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composite works contract under s.2(119) permits ITC only for structural steel and plant-and-machinery; s.13(2)\/s.16(4) limit advance ITC timingCase-LawsGSTThe AAR held that the applicant&#8217;s transaction constitutes a composite &#8220;works contract&#8221; under s.2(119<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73189","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73189","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=73189"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73189\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}