Ques: A private ltd company having main object of building and operating warehouses on rent is building a new ware house. Is it eligible to claim ITC on construction of warehouse as supreme court has referred to Warehouse as a Plant in case of a warehousing corporation. Kindly advise, as ITC involced in construction is significant.

Ans: In this regard, kindly note that the GST Council in its 55th meeting has proposed to retrospectively amend the GST law to restrict ITC on construction services. The amendment necessarily overturns said the judgment of the Supreme Court.

Ques: In a case where a demand is outstanding which is disputed by the taxpayer in an appeal duly filed under the provisions of the Act, then in such case whether there is any embargo or restriction for payment of the liability of the taxpayer from the amount standing in the credit of its cash ledger, particularly for the payment of liability of TDS deducted in respect of metal scrap purchases by the taxpayer.

Ans: No, since appeal is pending department can not restrict the use of credit

Ques: A Pvt. ltd co. engaged in outdoor catering business and has hired manpower services such as staff services and waiters from an unregistered person. Will RCM apply to this, or not? Please provide the relevant provisions.

Ans: There is no reverse charge applicable on manpower supply services. Its only on security services taken