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    <title>Input Tax Credit for Leasing if Commercial Property</title>
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    <description>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.</description>
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      <title>Input Tax Credit for Leasing if Commercial Property</title>
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      <description>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.</description>
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