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The Hon’ble AAR Telangana in the matter of M/S. Vijayneha Polymers Pvt. Ltd. [Advance Ruling No. A.R.Com/13/202 TSAAR Order No.29/2021 dated December 9, 2021] held that, Input Tax Credit (“ITC”) can be availed on GST charged by contractor supplying service of works contract to extent of machine foundation as per Section 17(5)(c) of the Central Goods and Services Tax Act, 2017 (“CGST Act”).
Facts:
M/s. Vijayaneha Polymers Pvt. Ltd. (“the Applicant”) has constructed a factory building wherein they have hired works contractors for executing the construction by way of providing material where contractor provided construction services or the contractor provided both material and services.
Such construction included foundation of machinery, rooms for chillers, boilers, generators and transformers, erecting of electrical poles, laying of internal roads, factory building, internal drainage, laboratory etc.,
Issue:
Whether ITC is available on GST charged by the contractor supplying service of works contract?
Held:
The Hon’ble AAR Telangana in Advance Ruling No. A.R.Com/13/202 TSAAR Order No.29/2021 dated December 9, 2021 held as under:
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