ITC of GST charged by builder (construction)

As per My view.,

No... ITC not available

Orissa High Court Case - YES, ITC is available

https://www.caclubindia.com/articles/gst-itc-on-construction-of-immovable-properties-orissa-high-court-38094.asp

Matter is decided by this High court in our favour

matter may go to supreme court

but this is a big logic indeed

Ditto Case

Person is a builder

made a Mall 

for giving on rent

High court, said ITC allowed, no problems

So... pls see this link

see the KPMG Tax flaash on this same matter

https://www.in.kpmg.com/taxflaashnews/KPMG-Flash-News-Safari-Retreats-Pvt-Ltd.pdf