Gst provisions for works contacts

Gst provisions for works contacts

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Works contact is defined as service under GST. so ITC of works contact service for immovable property other than plant and machinery will be allowed only against outward works contract service. so only back to back works contract services will get ITC. if any registered person is availing works contract services and providing outward supply other than works contract then ITC will be denied.

Answered on June 4, 2017.
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Gen GST