Input Tax Credit Claims on Mall Construction Under Section 17(5)(d) Must Consider Business Purpose of Structure

Input Tax Credit Claims on Mall Construction Under Section 17(5)(d) Must Consider Business Purpose of StructureCase-LawsGSTHC set aside tax liability determination under section 73 of CGST Act, 2017 and remanded for fresh consideration. The case involved

Input Tax Credit Claims on Mall Construction Under Section 17(5)(d) Must Consider Business Purpose of Structure
Case-Laws
GST
HC set aside tax liability determination under section 73 of CGST Act, 2017 and remanded for fresh consideration. The case involved ITC claims related to construction of shopping malls. Following Safari Retreats precedent, court held that 'plant or machinery' interpretation under section 17(5)(d) requires factual determination based on business context. Original

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