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2019 (12) TMI 1676 - SCH - GSTScope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - input tax credit from construction against output GST on rental income - High Court held that assessee is required to pay GST on the rental income arising out of the investment on which he has paid GST, it is required to have the input credit on the GST, which is required to pay u/s 17(5)(d) of the CGST Act - HELD THAT:- The learned senior counsel appearing for the petitioners prays for time to file reply. List after four weeks. Additional documents, if any, may also be filed by the parties in the meantime.
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