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GST - Highlights / Catch Notes

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Scope of Section 17(5)(d) - construction of immovable property ...


Section 17(5)(d) CGST Act: Claim Input Tax Credit on GST Paid for Building Rental Properties like Malls.

May 23, 2019

Case Laws     GST     HC

Scope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - input tax credit from construction against output GST on rental income - if the assessee is required to pay GST on the rental income arising out of the investment on which he has paid GST, it is required to have the input credit on the GST, which is required to pay u/s 17(5)(d) of the CGST Act - credit allowed

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