https://www.taxtmi.com/forum/issue?id=119408 Whether input tax credit is available for construction expenses on sale of an under construction commercial property characterised as a works contract service; builders/contractors charging GST on such supplies may claim input tax credit, while the buyer's entitlement is fact sensitive and influenced by Section 17(5)(d) CGST and the Supreme Court ruling in Safari Retreat Pvt Ltd (2024). en-us Mon, 18 Nov 2024 10:35:44 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119408 Whether input tax credit is available for construction expenses on sale of an under construction commercial property characterised as a works contract service; builders/contractors charging GST on such supplies may claim input tax credit, while the buyer's entitlement is fact sensitive and influenced by Section 17(5)(d) CGST and the Supreme Court ruling in Safari Retreat Pvt Ltd (2024). Discussion-Forum GST Mon, 18 Nov 2024 10:35:44 +0530 https://www.taxtmi.com/forum/issue?id=119408