https://www.taxtmi.com/caselaws?id=369084 AAR Tamil Nadu ruled that the applicant is eligible to claim input tax credit on CGST/SGST charged by a consulting firm for real estate brokerage services related to property rental. The authority determined that the brokerage services constituted inward supply used in the course of business, enabling the applicant to make outward supply of property rental services. The services were not excluded under Section 17(5) of CGST/SGST Act, making the credit available subject to compliance with Sections 16, 17, and 18 of the respective Acts. en-us Thu, 27 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369084 AAR Tamil Nadu ruled that the applicant is eligible to claim input tax credit on CGST/SGST charged by a consulting firm for real estate brokerage services related to property rental. The authority determined that the brokerage services constituted inward supply used in the course of business, enabling the applicant to make outward supply of property rental services. The services were not excluded under Section 17(5) of CGST/SGST Act, making the credit available subject to compliance with Sections 16, 17, and 18 of the respective Acts. Case-Laws GST Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369084