Input tax credit of GST paid - construction of commercial ...

Applicant Denied Input Tax Credit for Construction of Rental Property Under GST Section 17(5)(d.

July 3, 2020

Case Laws GST AAR

Input tax credit of GST paid - construction of commercial immovable property - the applicant has himself built the immovable property for which he has received various goods or services or both and is using the said property for giving the same on rent to his customers. Therefore, as per Section 17(5)(d), no ITC is available on any goods or services received by him for such construction and the same cannot be claimed by him. Thus, the provisions of Section (17) (5)(d) squarely applies in the subject case and thus the applicant cannot avail input tax credit.

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Input tax credit of GST paid - construction of commercial ...

Applicant Denied Input Tax Credit for Construction of Rental Property Under GST Section 17(5)(d.

July 3, 2020

Case Laws GST AAR

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