Chief Commissioner of Central Goods & Service tax Vs Safari Retreats Private Limited
Date: October 3, 2024
Subject Matter
Construction of a building, if essential for providing services like renting, may qualify for the "plant" exception under Section 17(5)(d) of the CGST Act
Summary
The Supreme Court ruled that construction of a building, if essential for providing services like renting, may qualify for the "plant" exception under Section 17(5)(d) of the CGST Act, which restricts input tax credits on construction mater…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. The issues which broadly arise in this group of matters concern clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). There is a challenge to the constitutional validity of the said provision. There is a prayer for reading down the said provision. 2. In Civil Appeal Nos. 29…