印度最高法院允许房地产公司为租赁目的就商业建筑建筑费用要求投入税抵免。 India's Supreme Court allows real estate companies to claim Input Tax Credits on commercial building construction costs for leasing purposes.

印度最高法院裁定,房地产公司可以就打算租赁的商业建筑的建筑费用要求投入税抵免(ITC)。 The Supreme Court of India has ruled that real estate companies can claim Input Tax Credits (ITC) on construction costs for commercial buildings intended for leasing. 如果一建筑物有基本的租功能,则可以根据"CGST法"被视为"工厂". If a building serves essential rental functions, it may qualify as 'plant' under the CGST Act. 这一决定旨在降低投资成本,防止双重征税,使各种行业受益。 This decision aims to reduce investment costs and prevent double taxation, benefiting various industries. 对于仅由房东使用的建筑物, 没有ITC. However, ITC is not available for buildings used solely by the owner. 可提出2023-24财政年度的索赔,至11月30日为止。 Claims can be made for FY 2023-24 until November 30.