Regarding Shop Itc

This discussion clarifies whether you can claim Input Tax Credit (ITC) on a purchased shop, especially concerning the GST paid. Generally, ITC is claimable if the shop is treated as a capital asset and depreciation has been availed. However, ITC is blocked if the shop was booked during its construction phase, as works contract services are specifically excluded under Section 17(5)(c) of the CGST Act 2017.