{"id":75024,"date":"2026-02-17T10:16:04","date_gmt":"2026-02-17T04:46:04","guid":{"rendered":""},"modified":"2026-02-17T10:16:04","modified_gmt":"2026-02-17T04:46:04","slug":"input-tax-credit-restriction-for-construction-on-own-account-bars-itc-on-inputs-used-to-build-property-intended-for-letting","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75024","title":{"rendered":"Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting."},"content":{"rendered":"<p>Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.<br \/>Case-Laws<br \/>GST<br \/>Section 17(5)(d) of the CGST Act denies Input Tax Credit for goods or services received for construction of an immovable property on one&#39;s own account, excluding plant and machinery; the provision&#39;s phrase &#8220;including when such goods or services or both are used in the course or furtherance of business&#8221; is interpreted to extend the block to constructi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96961\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.Case-LawsGSTSection 17(5)(d) of the CGST Act denies Input Tax Credit for goods or services received for construction of an immovabl<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75024","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75024"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75024\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}