GST ITC on Leasing Building for Schools: Madhya Pradesh HC Directs to file Appeal relying Safari Retreats Case

The Madhya Pradesh High Court directed the petitioner to file an appeal regarding GST Input Tax Credit (ITC) on leasing buildings for schools, relying on the Safari Retreats case. The court emphasized the need for a detailed examination of the issue and referred the matter to the appropriate appellate authority. This decision highlights the complexities involved in determining the eligibility of ITC on leased properties used for educational purposes. The court’s directive aims to ensure a thorough review of the case, considering the precedents set by similar cases. This ruling is significant for educational institutions seeking clarity on GST ITC eligibility for leased properties.