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The GST Council may consider proposals to widen input tax credit (ITC) in infrastructure, construction, hospitality and related services, according to a Business Standard report published on 5 October 2026. The measures were attributed to unnamed people aware of discussions ahead of a Council meeting that week. They are reported possibilities—not confirmed recommendations, changes to law or relief businesses can currently claim.
What ITC changes are reportedly under consideration?
The proposals described in the report address different points in the tax chain: credit for business assets and costs, valuation between government-owned companies, and credit for services resold to customers or used by hospitality businesses. The report does not provide draft clauses, eligibility tests or effective dates.
Fixed pipelines and telecom towers
The report says the Council may reconsider ITC restrictions affecting fixed pipelines laid outside factory premises, as well as telecom towers. These assets are described as immovable property, a classification relevant to the reported restriction, even where a pipeline carries materials used in a business. Sectors mentioned include refining, petrochemicals, fertilisers, gas distribution and water infrastructure. If adopted, the reported change could reduce tax costs on large industrial and infrastructure projects; the report does not specify the proposed legal wording or conditions.
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A separate proposal could allow government-owned companies executing projects for one another to use the price stated in their contract. The report says the companies are treated as related parties, which can lead to a notional value being used instead of the agreed price. Recognising the contract price could make pricing more predictable for public housing, development and infrastructure work. No draft rule or worked example is provided, so the practical effect would depend on the final valuation provisions.
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Vehicles and insurance for contractors and developers
The report also points to a possible wider release of blocked ITC, especially for vehicles and insurance—recurring costs for contractors and developers. It does not identify which vehicle classes or insurance products might qualify, or set out any proposed business-use or other eligibility conditions. Businesses should not infer that these expenses are newly creditable from the report alone.
Hospitality, tourism, restaurants and wellness services
The reported idea is to allow credit for services purchased and resold within the same line of business, or used by a hospitality operator to serve guests. The report gives hotel rooms priced up to ₹7,500 a night, catering and restaurant services as examples that intermediaries or platforms may resell. It describes the relevant services as taxed at 5% without credit, but that figure and threshold are the report’s account of the proposal context, not an independently verified statement of current treatment across all service categories.
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Other services named as possible candidates for similar credit flow include outdoor catering, beauty treatments, health services, and cosmetic and plastic surgery. A hotel or resort operating a restaurant, spa and gym could, under the reported approach, receive credit on procured services used for guests. The report does not establish which services, business arrangements or customer transactions would qualify.
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Seat-sharing helicopter travel
The report separately says helicopter travel may be exempt when a passenger uses a seat-sharing service to or from a helipad, on the same footing as travel to or from an airport. It does not provide proposed wording or explain any conditions for the exemption.
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What is confirmed, and what remains unresolved?
The distinctions matter for decisions about pricing, tax returns and project costs. A reported proposal does not itself change a business’s entitlement to ITC. Confirmation would require an official Council recommendation and, where needed, the relevant legal or notification change and its effective date.
- Reported: The possible measures above come from the 5 October 2026 Business Standard report, which attributes them to unnamed people aware of pre-meeting discussions.
- Not established by that report: Whether the Council formally considered or accepted any proposal, the precise eligibility rules, or when any change would take effect.
- Official listing checked: The GST Council’s visible “What’s New” listing includes material from its 56th meeting but does not display an October 2026 decision. That bounded check does not establish that no outcome exists elsewhere.
Until an official outcome and applicable legal text are available, affected businesses should treat the items as proposals rather than claimable relief. The reported material does not supply enough detail to determine the treatment of a particular asset, service or contract.
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How do earlier Council decisions fit into the story?
Earlier official records provide context, but they do not settle the reported 2026 proposals.
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Pipelines and towers
An official record of the Council’s 7th/8th meeting documents a decision not to extend ITC to pipelines and telecom towers. That history explains why the reported pipeline and tower proposal would represent a policy reconsideration. The historical record alone is not a complete statement of current law; present eligibility depends on the applicable statutory text and any later amendments.
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Restaurant ITC and specified premises
The official recommendations from the 56th Council meeting say a stand-alone restaurant cannot declare itself a “specified premises” and consequently cannot use the option of paying GST at 18% with ITC. The document states that service-rate changes from that meeting were to take effect on 22 September 2025. This is prior policy context, not confirmation of the reported 2026 changes or a general description of every restaurant’s current tax treatment.
Residential construction
A 2018 official Council agenda discussed a proposed residential construction regime of 5% GST without ITC and related treatment of transfer of development rights. That historical proposal is separate from the reported 2026 discussion and should not be treated as evidence of its outcome.
What should affected businesses verify?
Before changing prices, contracts or tax treatment, businesses need the official decision and the legal text that applies to their transaction. The key details are whether an item was recommended, the scope of eligible assets or services, any restrictions or valuation rules, and the effective date. For hospitality, the applicable service category and the reported room-price threshold also need confirmation against current notifications; for contractors, vehicle and insurance eligibility remains unspecified in the report.
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