GST – ITC cannot be availed on works contract service for construction of factory building whether such construction is on own account or otherwise; ITC will be available on plant and machinery including machine foundation

GST - ITC cannot be availed on works contract service for construction of factory building whether such construction is on own account or otherwise; ITC will be available on plant and machinery including machine foundation      [2021] 133 taxmann.com 223 (AAR- TELANGANA) AUTHORITY FOR ...
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