Input Tax Credit — The Applicant is developing a shopping Mall which will include a hypermarket, multiplex cinema theatre complex, departmental stores, retail shops and food courts. The Applicant is entering into various lease agreements with their customers/tenants and will be leasing all unit(s) at the Mall together with the right to use the staircases, common areas and other common facilities. The Applicant sought Advance ruling on the question that whether taxes paid on procurement of goods and/or services for installation are regarded as blocked credits under Section 17(5) of the CGST Act, 2017? The Authority ruled out that the taxes paid on procurement of goods and/or services for installation of the Installations as listed in the application are regarded as blocked credits under Section 17(5) of the CGST Act, 2017. — Tarun Realtors Private Limited, In Re… [2019] 16 TAXLOK.COM 154 (AAR-Karnataka)