Supreme Court · 2024 INSC 756 · Decided 3 October 2024
Chief Commissioner of Central Goods and Service Tax & ORS. v. M/S Safari Retreats Private LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 756 · [2024] 10 S.C.R. 793
- Case number
- CIVIL APPEAL No. 2948/2023
- Decided
- 3 October 2024
- Bench
- ABHAY S. OKA, SANJAY KAROL (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; GST Act Section 17, 16(4), 17(5)(c), 17(5), 16(1), 18(1)
Headnote
Whether the definition of "plant and machinery" in the explanation appended to Section 17 of the Central Goods and Services Tax Act, 2017 applies to the expression "plant or machinery" used in clause (d) of sub-section (5) it is held that the explanation does not apply to "plant or machinery", what is the meaning of the word "plant"; and whether clauses (c) and (d) of Section 17(5) and Section 16(4) of the CGST Act are unconstitutional. Central Goods and Services Tax Act,
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