Wether ITC available for immovable property renting services provider

WETHER ITC AVAILABLE FOR IMMOVABLE PROPERTY RENTING SERVICES PROVIDER


when I m receiving rent against school building,

at that time I haves incurred some repairing expenses of which GST is available for ITC OR NOT??? against renting income GST

Replies (12)

yes u can avail

yes u can avail itc
sorry it's Whether not wether

but construction service is in negative list
i dont think so because only builder can avail ITC on such thing....

its my personal opinion, if anybody have different view then views are welcome. thanks. Disclaimer: its not Professional Advice.
yes available , if you not capitalize​ repairs
As per my View.,
ITC not available....
As per section 17(5)(d) ITC is available... If u charge that expense in ur profit & loss A/c and not capitalise it

I agree with Mr. Diwakar.

if Inward supplies received by taxable person for
construction of immovable property on his own account
including when such supplies are used in the course or
furtherance of business then ITC can Claim as Per the Section 17(5)(d)

 

(d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.

Explanation: For the purposes of clauses (c) and (d), the expression “construction” includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property;

mandapkeeping

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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details