Input Tax Credit (ITC)

1 judgment tagged with this keyword in the official report. Filter or search within these · Subject index

• Chief Commissioner of Central Goods and Service Tax & Ors. v. M/S Safari Retreats Private Ltd. & Ors.
  2024 INSC 7563 October 2024Partly allowed

  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…