AAR: ITC available on provision of 'works contract service' to Kolkata Municipal Corp.

West Bengal AAR holds that the applicant, supplying works contract service to Kolkata Municipal Corporation, is eligible to claim input tax credit (ITC) for supply of works contract service for construction of an immovable property; From a reading of section 17 (5) of the CGST Act, infers that “supply includes both inward and outward supplies” and “……prohibition applies only if the works contract service is used for the construction of immovable property other than ...