TaxTMI 
TaxTMI 
I have lease out commercial office spaces on rent and I’m collection 18% gst on the same. Can you please let me know if I can claim input tax credit for this supply?
Input Tax Credit for Leasing if Commercial Property
26 May 2018 
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Input tax credit for commercial leasing permitted when inputs and services are used in the course of the leasing business.
Input tax credit can be claimed for goods and services used in providing taxable commercial leasing, because leasing commercial property is a business activity and, under Section 16 of the CGST Act, registered persons are entitled to credit tax paid on supplies used in the course or furtherance of their business; maintenance services related to the leased property are an example of such input services, with credit to be taken subject to prescribed conditions and by crediting the electronic credit ledger. (AI Summary)
Input tax credit can be claimed for goods and services used in providing taxable commercial leasing, because leasing commercial property is a business activity and, under Section 16 of the CGST Act, registered persons are entitled to credit tax paid on supplies used in the course or furtherance of their business; maintenance services related to the leased property are an example of such input services, with credit to be taken subject to prescribed conditions and by crediting the electronic credit ledger. (AI Summary)