https://www.taxtmi.com/article/detailed?id=17559 Blocked input tax credit for construction of immovable property under section 17(5)(d) of the CGST Act is portrayed as adversely affecting construction and real-estate companies. Joint, evidence-based industry representation is urged to seek reform. Residential apartment taxation is criticised because a standard land-value assumption is said not to reflect higher, separately identifiable land costs, leading to alleged excess GST and pass-through to buyers where developers or promoters cannot claim construction credit. en-us Mon, 12 Oct 2026 04:19:10 +0530 Mon, 12 Oct 2026 11:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17559 Blocked input tax credit for construction of immovable property under section 17(5)(d) of the CGST Act is portrayed as adversely affecting construction and real-estate companies. Joint, evidence-based industry representation is urged to seek reform. Residential apartment taxation is criticised because a standard land-value assumption is said not to reflect higher, separately identifiable land costs, leading to alleged excess GST and pass-through to buyers where developers or promoters cannot claim construction credit. Articles Goods and Services Tax - GST Mon, 12 Oct 2026 04:19:10 +0530 https://www.taxtmi.com/article/detailed?id=17559