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Hon.Supreme Court Judgment on availability of ITC on Plant & /or Machinery

Hon.Supreme Court Judgment on availability of ITC on Plant & /or Machinery

2024-10-30 07:11:05

There always have been controversies regarding the applicability of Section 17(5) of CGST/SGST Act, 2017.This Section provides for certain restrictions on the availability of Input Tax Credit. Sub- sections ( c ) & ( d) of the said Section are also matters of litigation for many years. These sub-sections deal with the restriction on ITC related to Works Contract Services & to goods & services which are used for the construction activities.

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2024-10-24 08:43:55

By Dipak Joshi in edu gst At Edugst we educate leaders by simplifying GST

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