GST for commercial shop under construction

Read the following :

Conditions Necessary to get Entitlement of Input Tax Credit under GST

To get the benefits of ITC, you must satisfy the following conditions:

• You must be registered as a taxable person under GST
• Goods & services on which you want to claim ITC, should have been used only for business purposes
• ITC can be claimed on taxable & zero rated supplies (exports).
• If the constitution of registered taxable person changes due to sale, merger or transfer of business, then unused ITC shall be transferred to the sold, merged or transferred business
• You can credit ITC in your Electronic credit Ledger on the common portal in a provisional manner as prescribed in the model GST law.
• To claim ITC, you need supporting documents like tax invoice, debit note, supplementary invoice, etc.
• You can claim ITC, if you have actually received some goods & services.
• To claim ITC, the Input Tax must be paid through electronic cash ledger or electronic credit ledger.
• It is mandatory to file all the applicable GST returns under section 27 like GST-1, 2, 2A, 6, 6A, 7, 7A.
• For goods which are received in lots, you can claim ITC only after you have received the final lot.

ITC is Not Available to be Claimed in the Following Cases, u/s 16(9):

• You cannot claim ITC for goods & services used for personal purposes.
• If you have acquired goods & services under a contract which results in contraction of immovable property other than plant & machinery.
• If you have paid tax on goods & services under GST composition scheme.
• If goods & services have been used to build immovable property other than plant & machinery & such property is not transferred.
• Such goods & services which have been used by employees for their personal consumption.
• If depreciation has been claimed on the cost of capital goods, then they are not eligible for Input Tax credit.

Thus as per my opinion you can claim ITC