whether the following input /Input services eligible for ITC.
Ltd (manufacturer) used Work Contract Services for construction of factory shed.
related to outdoor catering used by the restaurant service provider supplying
food beverages or any other article for human consumption.
Ltd manufacturer of goods used “high speed diesel” along with other input
for the purpose of manufacturing of Final product.
/ Input Services
Services used for construction of factory shed.
(c) of section 17(5) disallows credit of GST paid on Work contract
services, when supplied for construction of immovable property, other than
plant and machinery. This clause also provides that credit shall be
available when work contract services are used for further supply of Work
LY Ltd ( manufacturer) not
allowed credit of input tax paid on work contract services.
view of above provision as restaurant is providing same nature
of service whether as mixed or composite supply Thus, is eligible for
credit on tax paid on outdoor catering.
at present, the above said goods have been kept outside the purview of GST and special excise duty as earlier
is livable, the same will continue to be livable on such goods.