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

Input tax credit eligibility for owner-occupied versus rented immovable property; claim before annual return or seek advance ruling.
Eligibility to claim ITC for building materials and interiors used in a marriage hall or mall is contested; options include seeking an Advance Ruling, filing a writ, or claiming the credit and paying under protest to preserve rights before the annual-return deadline. Factual characterisation-owner-occupied use, intermittent renting, or exempt supply-affects entitlement, and amendments to Section 50 on interest on net cash liability influence whether to claim ITC now or await authoritative clarity.