https://www.taxtmi.com/forum/issue?id=116936 The eighty percent purchase-from-registered-persons condition for claiming input tax credit applies only to units that are taxable (sold before issuance of the occupancy certificate and on which GST is paid). Units sold after obtaining the occupancy certificate are treated as exempt, give rise to no input tax credit, and therefore the eighty percent registered-supplier condition does not apply to those exempt units. en-us Sat, 02 Jan 2021 11:25:04 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116936 The eighty percent purchase-from-registered-persons condition for claiming input tax credit applies only to units that are taxable (sold before issuance of the occupancy certificate and on which GST is paid). Units sold after obtaining the occupancy certificate are treated as exempt, give rise to no input tax credit, and therefore the eighty percent registered-supplier condition does not apply to those exempt units. Discussion-Forum GST Sat, 02 Jan 2021 11:25:04 +0530 https://www.taxtmi.com/forum/issue?id=116936