https://www.taxtmi.com/highlights?id=96961 Section 17(5)(d) of the CGST Act denies Input Tax Credit for goods or services received for construction of an immovable property on one's own account, excluding plant and machinery; the provision's phrase "including when such goods or services or both are used in the course or furtherance of business" is interpreted to extend the block to constructions intended for lease. Applying that principle, costs of construction materials, fixtures and related services used to build a commercial property for letting are ineligible for ITC and the applicant cannot claim credit on those inputs. en-us Tue, 17 Feb 2026 10:16:04 +0530 Tue, 17 Feb 2026 10:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96961 Section 17(5)(d) of the CGST Act denies Input Tax Credit for goods or services received for construction of an immovable property on one's own account, excluding plant and machinery; the provision's phrase "including when such goods or services or both are used in the course or furtherance of business" is interpreted to extend the block to constructions intended for lease. Applying that principle, costs of construction materials, fixtures and related services used to build a commercial property for letting are ineligible for ITC and the applicant cannot claim credit on those inputs. Highlights GST Tue, 17 Feb 2026 10:16:04 +0530 https://www.taxtmi.com/highlights?id=96961