International Research Journal of Commerce , Arts and Science
( Online- ISSN 2319 - 9202 ) New DOI : 10.32804/CASIRJ
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IMPACT OF INPUT TAX CREDIT ON THE REAL ESTATE SECTOR OF INDIA
3 Author(s): SANJAY KUMAR ,DEEPAK KUMAR , DR .PAWAN KUMAR SHARMA
Vol - 16, Issue- 1 , Page(s) : 158 - 165 (2025 ) DOI : https://doi.org/10.32804/CASIRJ
The real estate sector, a cornerstone of India’s economic framework, contributes significantly to GDP and employment. The introduction of the Goods and Services Tax (GST) on July 1, 2017, aimed to streamline taxation, enhance transparency, and eliminate cascading tax effects.