News & Media 4th Oct 2024

Shopping malls can avail GST Input Tax Credit on construction expenses, says SC

Authors

Rohit JainDeputy Managing Partner | Mumbai

Latest Thought Leadership

Investment Funds
Alerts & Updates 29th Jul 2026

IFSCA Informal Guidance Addresses Use of PSP Payment Accounts for Fund Subscriptions and Redemptions

Read More
Alerts & Updates 29th Jul 2026

Labour and Employment – Recent Judicial Developments

Read More
Investment Funds
Alerts & Updates 29th Jul 2026

The India-Mauritius DTAA Protocol and the Principal Purpose Test: Treaty Entitlement, Substance and the Post-2017 Investment Landscape

Read More
international trades
Alerts & Updates 24th Jul 2026

USTR Finalises Section 301 Forced Labour Tariffs

Read More

In a boost to commercial real estate and infrastructure projects, the Supreme Court ruled that if the building is constructed for supplying services such as renting or leasing out, it can be regarded as a plant and input tax credit (ITC) under GST will be eligible.

Against this backdrop, our Deputy Managing Partner Rohit Jain has been quoted in an article, “Shopping malls can avail GST Input Tax Credit on construction expenses, says SC” authored by  SHISHIR SINHA from businessline.

Read the article here

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.