Question 113:
 A manufacturer purchased a new flat in anotaher city for additional place of business by paying GST. Whether he can claim ITC on that GST paid amount. What is the legal provision under GST statute.

Answer
If the additional place (another city) is within the same state then it can be added in the registration the manufacturer already have. Section 17(5) puts restriction on availment of credit on various items running from (5)(a) to (5)(i). Section 17(5)(c) is reproduced below:

(c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service

The supplier who supplied flat have paid tax on flat under Works Contract service. So this credit is not available. (Reply dt. 05/29/2018)