Question: Whether owner of mall or hotel can claim ITC relating to the construction of mall/hotel under section 17(5)(C) or 17(5)(d)? What is the meaning of own account in section 17(5)(c)? (In light of Safari Retreats judgement of Hon’ble Orissa High Court).
Answer: The phrase “on his own account” means ‘for one’s own purposes; for oneself’. Thus, when someone uses such input and input services for his own immovable property, such Input Tax Credit would not be available.
 can be claimed on construction of a mall or hotel under Section 17(5)(c)/(d) of the CGST Act. Analysis includes interpretation of “own account” and the Orissa High Court’s decision in Safari Retreats Pvt Ltd v. Chief Commissioner of CGST.){kind=link}