Constitutional Validity of Section 17(5)(c) and (d) Upheld with Functional Test Requiring Case-by-Case Fact Determination
Constitutional Validity of Section 17(5)(c) and (d) Upheld with Functional Test Requiring Case-by-Case Fact Determination Issue Whether Clauses (c) and (d) of Section 17(5) of the CGST Act/DGST Act, 2017, which restrict Input Tax Credit (ITC) for works contract services and construction of immovable property, are unconstitutional. Whether a proposed structure qualifies as a “plant”… Read More »