Satya Dev Bommireddy ., In re
Date: April 28, 2022
Subject Matter
No ITC on works contract service for payment of GST on the output service i.e., Renting of immovable property.
Summary
Section 17(5)(c) clearly specifies that ITC is allowed on input of ‘works contract’ only if the output service is also works contract. In the instant case, the output service provided by the appellant is leasing/renting of immovable prope…
1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a…