ITC taken query in GST in case of rental income from commercial property

[milan bamal]

We have given our warehouse (a commercial building) on rent to a company. Every month, I raise a rent tax invoice. I have to pay GST to government through GST return

Now, I want to understand on which items/services I can claim Input Tax Credit (ITC) so that I can adjust it against my output GST liability.

AI Summary

Input tax credit on commercial warehouse renting depends on business use, with capitalised construction costs blocked under GST rules.
Input tax credit under GST for taxable renting of a commercial warehouse is generally available on inward supplies used in the course or furtherance of the renting business, subject to Section 16 conditions and the blocked credit restrictions in Section 17(5). Operational and maintenance expenses such as repairs, security, housekeeping, professional services, insurance, property management and brokerage are stated to be eligible, while construction, reconstruction, renovation or other capitalised additions to the warehouse are described as blocked credits. Where the property is used partly for exempt or non-business purposes, proportionate reversal under Section 17(2) applies.