https://www.taxtmi.com/caselaws?id=792775 Commercial development of units for sale and leasing was treated as activity in the course or furtherance of business, so the transactions constituted supply under GST. The ruling read "business" broadly to cover commercial construction, and held that the source of construction funds was irrelevant. Input tax credit on construction inputs and input services was blocked for immovable property built on one's own account, including leased commercial units, because building and civil structures are excluded from plant and machinery. Credit was allowed proportionately only for commercial units sold before completion or occupation certification. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792775 Commercial development of units for sale and leasing was treated as activity in the course or furtherance of business, so the transactions constituted supply under GST. The ruling read "business" broadly to cover commercial construction, and held that the source of construction funds was irrelevant. Input tax credit on construction inputs and input services was blocked for immovable property built on one's own account, including leased commercial units, because building and civil structures are excluded from plant and machinery. Credit was allowed proportionately only for commercial units sold before completion or occupation certification. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792775