https://www.taxtmi.com/article/detailed?id=8887 Section 17(5)(d) disallows input tax credit for goods or services received for construction of an immovable property on a taxable person's own account, including when used in the course or furtherance of business. Accordingly, input tax paid on construction materials and input services used to build a marriage hall by the applicant on its own account cannot be claimed as credit, even though letting the hall attracts GST on rental receipts. en-us Mon, 06 Jan 2020 06:35:06 +0530 Mon, 06 Jan 2020 06:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8887 Section 17(5)(d) disallows input tax credit for goods or services received for construction of an immovable property on a taxable person's own account, including when used in the course or furtherance of business. Accordingly, input tax paid on construction materials and input services used to build a marriage hall by the applicant on its own account cannot be claimed as credit, even though letting the hall attracts GST on rental receipts. Articles Goods and Services Tax - GST Mon, 06 Jan 2020 06:35:06 +0530 https://www.taxtmi.com/article/detailed?id=8887