https://www.taxtmi.com/forum/issue?id=118607 Input tax credit requires receipt of services; proof for services depends on their nature and may include supplier invoices, expert certification, or documentary deliverables. For construction services in a joint development agreement where consideration is transfer of development rights, the allotment, retention, or sale of constructed units allocated to the landowner constitutes proof of receipt of services for claiming input tax credit. en-us Tue, 27 Jun 2023 23:20:19 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118607 Input tax credit requires receipt of services; proof for services depends on their nature and may include supplier invoices, expert certification, or documentary deliverables. For construction services in a joint development agreement where consideration is transfer of development rights, the allotment, retention, or sale of constructed units allocated to the landowner constitutes proof of receipt of services for claiming input tax credit. Discussion-Forum GST Tue, 27 Jun 2023 23:20:19 +0530 https://www.taxtmi.com/forum/issue?id=118607