Question3: We have purchased steel on payment of gst, and we use this material for manufacturing od shed for our own factory use. what are the GST implications.

Answer: As per provisions of Section 17(6) credit of tax paid on material purchased for doing construction of building any other civil structures is not available except when used for making foundation or structural support for fixing plant, machinery apparatus etc. to earth. As you will use the purchased material for construction of shed, ITC is not entitled to you as per the above referred legal provision. (Reply dt. 06/10/2017)