ITC for Marriage Hall and Mall

[Muthukumar Muthunarasimhan]

Dear Experts,

My client has spent GST on various building materials and interior decorative items for marriage hall as well as Mall. As per the recent verdict of various HC about ITC available for renting of immovable properties against to offset the output GST. Can you give me those verdicts and case laws ? Can writ petition may file quoting those verdicts? or file an application under Advance ruling is best option. Please advice me.

AI Summary

Exploring ITC Claims on GST for Building Materials in Marriage Halls and Malls: A Strategic Approach Amid Legal Uncertainties A client inquired about claiming Input Tax Credit (ITC) on GST spent for building materials and interior decorations for a marriage hall and mall. They referenced a recent Orissa High Court judgment on ITC for renting immovable properties. Experts advised that while the judgment might be challenged in the Supreme Court, filing an application with the Advance Ruling Authority could be a prudent step. It was suggested to claim ITC before the annual return deadline, as amendments to the CGST Act affect interest charges. Concerns were raised about the marriage hall's eligibility for ITC due to its intermittent rental use.