GST UPDATE

Desk of CA. Praveen Sharma

Series- 438

Case Laws on Input Tax Credit on Civil Construction Work

1- The applicant is not eligible to claim credit of the GST charged by the vendor for the supply of goods and services to it, which are used for carrying out the activities (Civil Work and External Developmental Works) for setting up of MRO facility. - Indag Rubber Ltd. [2019] (AAR-Rajasthan).

2- The appellant is not entitled to avail the ITC of GST paid on goods and services used for the construction of Tie-in pipelines. - Western Concession Pvt. Ltd. [2019] (AAAR-Maharashtra).

3- The taxpayer is not entitled to an input tax credit on the inward supplies for the said activities of design & engineering, supply of plant and equip¬ment and erection of plant and equipment for the lighting of plant road, boundary, and watchtower in view of exclusions stipulated under Section 17(5) of the CGST Act, 2017. - P.K. Mahapatra, NMDC Ltd. [2019] (AAAR-Chhattisgarh).

4- ITC cannot be availed on goods or services involved in the construction of immovable property. - Embassy Industrial Park Pvt. Ltd. [2019](AAR-Karnataka).

5- ITC will be allowed in respect of goods or services used for the construction of immovable property for letting out - Safari Retreats Pvt. Ltd. [2019].

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CA. Praveen Sharma

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