Practice Area
GST/ INDIRECT TAX / GCC VAT
Published On
October 4, 2024
Description
On 3rd October 2024, the Hon’ble Supreme Court in Civil Appeal No. 2948 of 2023, in the case of Safari Retreats Pvt. Ltd., has given its verdict on the Constitutional Validity of Section 17(5)(c) and (d) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), and availability of Input Tax Credit (ITC) on construction services construed to be ‘Plant and Machinery’
