https://www.taxtmi.com/caselaws?id=415103 The ruling clarified that the provisions in Schedule II and Section 17 of the CGST Act operate in different fields and have distinct purposes. The applicant's transactions fall under the exclusions provided in Section 17(5)(c) and (d), making them ineligible for claiming Input Tax Credit (ITC) for the purchase of under-construction commercial immovable property. The authority upheld the provisions of the CGST Act, 2017, and denied the applicant's claim for ITC. en-us Thu, 30 Sep 2021 00:00:00 +0530 Fri, 28 Mar 2025 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415103 The ruling clarified that the provisions in Schedule II and Section 17 of the CGST Act operate in different fields and have distinct purposes. The applicant's transactions fall under the exclusions provided in Section 17(5)(c) and (d), making them ineligible for claiming Input Tax Credit (ITC) for the purchase of under-construction commercial immovable property. The authority upheld the provisions of the CGST Act, 2017, and denied the applicant's claim for ITC. Case-Laws GST Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415103