AAR: Allows ITC on real estate brokerage services used for renting out property

Tamil Nadu AAR holds the applicant eligible to take credit of the GST charged for real estate brokerage services rendered for renting of property on a fee basis, subject to fulfillment of other conditions; Notes that the applicant has received an inward supply of real estate brokerage services for renting of property and accordingly was able to make an outward supply of services of renting the property to the lessee; Rules that the said inward supply was used in the course of...