ITC will be allowed when Immovable Property falls under Definition of Plan & Machinery: SC

FCS Deepak Pratap Singh , Last updated: 19 October 2024  
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SAFARI RETREATS PRIVATE LIMITED VS. CHIEF COMMISSIONER OF CGST [TS-350-HC-2019(ORI)-NT] SUPREME COURT OF INDIA HELD THAT: To give a plain interpretation to clause (d) of Section 17(5), the word "plant" will have to be interpreted by taking recourse to the functionality test. THE ISSUES 1. Whet

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Published by

FCS Deepak Pratap Singh
(Associate Vice President - Secretarial & Compliance (SBI General Insurance Co. Ltd.))
Category GST   Report

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