Case Law Details
Case Name : Chief Commissioner of Central Goods and Service Tax & Ors. Vs Safari Retreats Private Ltd. & Ors. (Supreme Court of India)
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Courts :
Supreme Court of India
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Chief Commissioner of Central Goods and Service Tax & Ors. Vs Safari Retreats Private Ltd. & Ors. (Supreme Court of India)
The Supreme Court of India recently issued a landmark judgment interpreting Section 17(5) of the Central Goods and Services Tax (CGST) Act, which could significantly alter how businesses claim Input Tax Credit (ITC) on immovable properties like shopping malls, commercial complexes, and office buildings. This decision holds potential to shift the compliance landscape for entities involved in constructing properties for leasing, renting, or commercial pur
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very good analysis of SC judgement.