https://www.taxtmi.com/caselaws?id=387536 The ruling authority determined that the new tax rates recommended for housing projects do not apply to the commercial complex project in question. The applicant was found ineligible to claim input tax credit for constructing immovable property and cannot utilize input tax paid on construction against output tax on letting out space. The issue of taxability of providing residential accommodation to students was withdrawn by the applicant. Overall, the ruling clarified the tax implications and eligibility criteria under the CGST Act for the construction project. en-us Mon, 30 Sep 2019 00:00:00 +0530 Wed, 15 Jan 2020 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387536 The ruling authority determined that the new tax rates recommended for housing projects do not apply to the commercial complex project in question. The applicant was found ineligible to claim input tax credit for constructing immovable property and cannot utilize input tax paid on construction against output tax on letting out space. The issue of taxability of providing residential accommodation to students was withdrawn by the applicant. Overall, the ruling clarified the tax implications and eligibility criteria under the CGST Act for the construction project. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387536