6.17 such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and travel benefits extended to employees on vacation such as leave or home travel concession; works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service; goods or services or both received by a taxable person (d) for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business Explanation.––For the purposes of clauses (c) and (d), the expression “construction” includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property goods or services or both on which tax has been paid (e) under section 10; goods or services or both received by a non-resident taxable person except on goods imported by him; goods or services or both used for personal consumption; goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and any tax paid in accordance with the provisions of sections 74, 129 and 130. The Government may prescribe the manner in which the credit referred to in sub-sections (1) and (2) may be attributed.
6.17 such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and travel benefits extended to employees on vacation such as leave or home travel concession; works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service; (d) (e) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business Explanation.––For the purposes of clauses (c) and (d), the expression “construction” includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property goods or services or both on which tax has been paid under section 10; goods or services or both received by a non-resident taxable person except on goods imported by him; goods or services or both used for personal consumption; goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and any tax paid in accordance with the provisions of sections 74, 129 and 130. The Government may prescribe the manner in which the credit referred to in sub-sections (1) and (2) may be attributed.