Скачать с ютуб Implications of Safari Judgement| GST | CNK-HSKA | CA Hanish, CA Sandesh | Real Estate Input Credit в хорошем качестве

Implications of Safari Judgement| GST | CNK-HSKA | CA Hanish, CA Sandesh | Real Estate Input Credit

In this insightful webinar, we delve deep into the implications of the GST judgment around Section 17.5C and 17.5D, with a special focus on the recent ruling in the Safari Retreat case. CA Hanish and CA Sandesh will walk you through the critical aspects of Input Tax Credit (ITC) eligibility for developers, builders, and real estate professionals, especially in relation to works contracts, plant and machinery, and immovable properties. We discuss: The core issue of blocked credits under Section 17.5C and 17.5D of the GST law. Understanding "works contract services" and "plant and machinery" in the context of commercial property construction. The impact of the Orissa High Court's judgment and the Supreme Court’s perspective on credit eligibility. Case studies on commercial properties, malls, and leasing agreements for a better grasp of how the judgment affects various sectors. Practical strategies for developers and real estate companies to navigate the complexities of GST credits, including contractual restructuring and ITC claims. Join us as we answer important questions from attendees and explore potential changes in the GST framework following this landmark judgment. Key Topics: Blocked GST credits on construction-related activities Input Tax Credit (ITC) eligibility for commercial real estate Supreme Court’s analysis of GST on immovable property Legal interpretation of "own account" construction for developers Practical insights on GST law for developers and real estate businesses