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

Alerts & Updates 27th Apr 2026

IMPACT OF THE 2026 AMENDMENT TO TRANSGENDER ACT ON EMPLOYERS AND EMPLOYEES

Read More
Financial
Alerts & Updates 27th Apr 2026

SEBI seeks public comments on reviewing Variable Net Worth for Stock-Brokers

Read More
Investment Funds
Alerts & Updates 27th Apr 2026

SEBI Consultation Paper on Ease of Doing Investment and Ease of Doing Business: Handling of Client’s Unpaid Securities by Trading Members/Clearing Members

Read More
Investment Funds
Alerts & Updates 24th Apr 2026

SEBI’s Informal Guidance on AMC Net Worth Structure and Sponsor Eligibility

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.