https://www.taxtmi.com/forum/issue?id=120857 Input tax credit under GST for taxable renting of a commercial warehouse is generally available on inward supplies used in the course or furtherance of the renting business, subject to Section 16 conditions and the blocked credit restrictions in Section 17(5). Operational and maintenance expenses such as repairs, security, housekeeping, professional services, insurance, property management and brokerage are stated to be eligible, while construction, reconstruction, renovation or other capitalised additions to the warehouse are described as blocked credits. Where the property is used partly for exempt or non-business purposes, proportionate reversal under Section 17(2) applies. en-us Wed, 08 Apr 2026 14:56:57 +0530 Thu, 09 Apr 2026 20:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120857 Input tax credit under GST for taxable renting of a commercial warehouse is generally available on inward supplies used in the course or furtherance of the renting business, subject to Section 16 conditions and the blocked credit restrictions in Section 17(5). Operational and maintenance expenses such as repairs, security, housekeeping, professional services, insurance, property management and brokerage are stated to be eligible, while construction, reconstruction, renovation or other capitalised additions to the warehouse are described as blocked credits. Where the property is used partly for exempt or non-business purposes, proportionate reversal under Section 17(2) applies. Discussion-Forum GST Wed, 08 Apr 2026 14:56:57 +0530 https://www.taxtmi.com/forum/issue?id=120857