https://www.taxtmi.com/caselaws?id=398513 The ruling determined that selling residential flats after the completion certificate of commercial shops or first occupancy in the building is not exempt from GST. The reversal of Input Tax Credit (ITC) on expenses up to the completion certificate date for shops is governed by specific rules under the CGST Act, 2017. Additionally, the process for claiming ITC on expenses after the completion certificate date for commercial shops is outlined in Sections 16 and 17 of the CGST Act, 2017, along with relevant rules and notifications. en-us Thu, 02 Jul 2020 00:00:00 +0530 Thu, 19 Nov 2020 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398513 The ruling determined that selling residential flats after the completion certificate of commercial shops or first occupancy in the building is not exempt from GST. The reversal of Input Tax Credit (ITC) on expenses up to the completion certificate date for shops is governed by specific rules under the CGST Act, 2017. Additionally, the process for claiming ITC on expenses after the completion certificate date for commercial shops is outlined in Sections 16 and 17 of the CGST Act, 2017, along with relevant rules and notifications. Case-Laws GST Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398513