https://www.taxtmi.com/caselaws?id=781289 Lease rental paid on government land taken for setting up and running a factory was treated as a service received for construction of an immovable property on the applicant's own account, so input tax credit of GST paid under reverse charge was blocked under section 17(5)(d) of the CGST Act. The expression "for construction" was read broadly and the explanation to section 17 was applied to include reconstruction, renovation, additions, alterations and repairs to the extent capitalised. The blocked-credit restriction was held to apply throughout the lease period, including the pre-construction and post-construction periods, as well as to repairs, maintenance, renovation and the vacant portion of the land. en-us Mon, 03 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781289 Lease rental paid on government land taken for setting up and running a factory was treated as a service received for construction of an immovable property on the applicant's own account, so input tax credit of GST paid under reverse charge was blocked under section 17(5)(d) of the CGST Act. The expression "for construction" was read broadly and the explanation to section 17 was applied to include reconstruction, renovation, additions, alterations and repairs to the extent capitalised. The blocked-credit restriction was held to apply throughout the lease period, including the pre-construction and post-construction periods, as well as to repairs, maintenance, renovation and the vacant portion of the land. Case-Laws GST Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781289