Provisions restricting input tax credit on goods/services for construction upheld.

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....Writ petition challenging validity of Section 17(5)(d) of CGST Act, 2017 and Section 17(5)(d) of TNGST Act, 2017 dismissed. Supreme Court recently upheld validity of said provisions in Chief Commissioner of Central Goods and Service Tax and Others Vs. M/s.Safari Retreats Private Limited. High Court rejected challenge against provisions following Supreme Court's decision declaring law.....