High Court Remands CGST Act Exclusion Case for New Ruling; Emphasizes Functionality Test for Service Providers.
Case-Laws
GST
The High Court examined the constitutional validity of exclusion (iii) to the Explanation to Section 17 of the CGST Act regarding the applicability to service providers. The authorities analyzed the matter from the perspective of definitions of 'plant' and machinery, relying on dictionaries, but did not focus on the functionality test. The Supreme Court held that
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