{"id":74686,"date":"2025-12-30T13:39:56","date_gmt":"2025-12-30T08:09:56","guid":{"rendered":""},"modified":"2025-12-30T13:39:56","modified_gmt":"2025-12-30T08:09:56","slug":"input-tax-credit-on-cement-steel-and-works-contract-for-warehouse-construction-blocked-u-s17-5-itc-denied-5","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74686","title":{"rendered":"Input tax credit on cement, steel and works contract for warehouse construction blocked u\/s17(5); ITC denied. (5)"},"content":{"rendered":"<p>Input tax credit on cement, steel and works contract for warehouse construction blocked u\/s17(5); ITC denied. (5)<br \/>Case-Laws<br \/>GST<br \/>Input tax credit on cement, steel and other inputs and works contract\/construction services used to construct a warehouse was held to be blocked under s.17(5)(c) and s.17(5)(d) where such construction results in an immovable property. While &#8220;plant or machinery&#8221; in s.17(5)(d) is not governed by the definition of &#8220;plant and machinery&#8221; in the Explanation to s.17 a<\/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=95550\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit on cement, steel and works contract for warehouse construction blocked u\/s17(5); ITC denied. (5)Case-LawsGSTInput tax credit on cement, steel and other inputs and works contract\/construction services used to construct a warehouse was held<\/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-74686","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74686","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=74686"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74686\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}