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Tag: Section 17(5)(c)

Department cannot deny ITC on work contract services received by contractor from sub-contractor for the construction of immovable property.
Case Laws

Department cannot deny ITC on work contract services received by contractor from sub-contractor for the construction of immovable property.

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Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017
Circular

Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017

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