https://www.taxtmi.com/highlights?id=54107 Input Tax Credit - Blocked Credits - Air Handling Units etc. (AHU) are sine qua non for a commercial mall and hence cannot he considered separate from the building or civil structure. The provision of these are either statutory for a building or defines the nature of the building as a commercial mall. Hence the input tax credit on the inward supplies of goods or services involved in the construction of immovable properly which is a civil structure or building is not available to the applicant and hence blocked. en-us Mon, 20 Jul 2020 14:32:51 +0530 Mon, 20 Jul 2020 14:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54107 Input Tax Credit - Blocked Credits - Air Handling Units etc. (AHU) are sine qua non for a commercial mall and hence cannot he considered separate from the building or civil structure. The provision of these are either statutory for a building or defines the nature of the building as a commercial mall. Hence the input tax credit on the inward supplies of goods or services involved in the construction of immovable properly which is a civil structure or building is not available to the applicant and hence blocked. Highlights GST Mon, 20 Jul 2020 14:32:51 +0530 https://www.taxtmi.com/highlights?id=54107