https://www.taxtmi.com/caselaws?id=786671 Input Tax Credit on goods and services used to construct an immovable commercial building is blocked under Section 17(5)(d) of the CGST Act, even if the building is intended to be let out and output GST is charged on the rental supply. Credit under Section 16(1) remains subject to the restriction in Section 17(5), and construction of an immovable property on own account falls within the blocked-credit rule. The building was treated as outside the scope of plant and machinery, and the retrospective substitution of "plant or machinery" with "plant and machinery" removed any basis for treating the construction as an exception. en-us Tue, 16 Dec 2025 00:00:00 +0530 Tue, 17 Feb 2026 07:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786671 Input Tax Credit on goods and services used to construct an immovable commercial building is blocked under Section 17(5)(d) of the CGST Act, even if the building is intended to be let out and output GST is charged on the rental supply. Credit under Section 16(1) remains subject to the restriction in Section 17(5), and construction of an immovable property on own account falls within the blocked-credit rule. The building was treated as outside the scope of plant and machinery, and the retrospective substitution of "plant or machinery" with "plant and machinery" removed any basis for treating the construction as an exception. Case-Laws GST Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786671