“capital goods”
2 judgments tagged with this keyword in the official report. Filter or search within these · Subject index
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(Reliance Communications v. Commissioner of Service
Whether the mobile service providers who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings etc. can take the benefit of…
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Chief Commissioner of Central Goods and Service Tax & Ors. v. M/S Safari Retreats Private Ltd. & Ors.
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) of…