In the landmark case of Safari Retreats Pvt. Ltd, the Apex Court provided crucial clarity on the applicability of Input Tax Credit under GST for businesses engaged in constructing commercial properties such as shopping malls, warehouses, and office buildings. The ruling addresses whether ITC can be claimed on goods and services used for construction when these properties are subsequently leased or rented, offering significant implications for tax planning and compliance for businesses in the real estate and commercial leasing sectors. This article presents a comprehensive analysis of the judgement and its broader impact.