{"id":71185,"date":"2025-03-24T08:45:11","date_gmt":"2025-03-24T03:15:11","guid":{"rendered":""},"modified":"2025-03-24T08:45:11","modified_gmt":"2025-03-24T03:15:11","slug":"itc-denial-for-construction-services-must-follow-safari-retreats-precedent-under-gst-section-17-5-d","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71185","title":{"rendered":"ITC Denial for Construction Services Must Follow Safari Retreats Precedent Under GST Section 17(5)(d)"},"content":{"rendered":"<p>ITC Denial for Construction Services Must Follow Safari Retreats Precedent Under GST Section 17(5)(d)<br \/>Case-Laws<br \/>GST<br \/>The HC remitted the matter back to the respondent for reconsideration after finding that the respondent had not properly considered the Supreme Court&#39;s judgment in Safari Retreats (P.) Ltd. The case involved questions about the scope of &#8220;plant and machinery&#8221; in Section 17 of the CGST Act, specifically whether the explanation to Section 17 applies to the expression &#8220;plant o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86783\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITC Denial for Construction Services Must Follow Safari Retreats Precedent Under GST Section 17(5)(d)Case-LawsGSTThe HC remitted the matter back to the respondent for reconsideration after finding that the respondent had not properly considered the Suprem<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71185","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71185"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71185\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}