ITC on Works Contract and Construction Services

ITC on works contract is largely restricted under GST. The block on construction-related credit catches many businesses out.

General restriction

ITC on works contract for immovable property is mostly blocked.

Plant and machinery

Credit may be available where it relates to plant and machinery. This is central to ITC on works contract and how the rule plays out in practice.

Further supply

Works contract used to provide an onward works contract can qualify.

GST support across Delhi NCR

Whether you need ITC reconciliation in Greater Noida, GST return filing in Noida, GST consultant in Delhi and ITC reconciliation in Gurugram, our team works with businesses across the region. We combine local accessibility with pan-India GST expertise so your compliance is handled end to end.

Frequently asked

Why does ITC on works contract matter for my business?

Getting ITC on works contract right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.

Talk to a GST specialist

Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.