2024 (12) TMI 135

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....led this writ petition challenging the constitutional validity of clauses (c) & (d) of Section 17 (5) of the Central Goods and Services Tax Act, 2017 (for short, 'the CGST' Act). 2. At the outset, Mr. Rahul Tamaskar, learned Government Advocate appearing for the State / respondents No. 2 & 3, submits that the constitutional validity of clauses (c) & (d) of Section 17 (5) of the CGST Act has been adjudicated by the Supreme Court in the matter of Chief Commissioner of Central Goods and Service Tax and others v. M/s Safari Retreats Private Ltd. and others 2024 INSC 756. 3. However, Mr. N. Naha Roy, learned counsel appearing for the petitioner, submits that the constitutional validity of the above provisions has already been adjudicated b....

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....inema theatre can be classified as a plant within the meaning of the expression "plant or machinery" used in Section 17 (5) (d) is a factual question which has to be determined keeping in mind the business of the registered person and the role that building plays in the said business. If the construction of a building was essential for carrying out the activity of supplying services, such as renting or giving on lease or other transactions in respect of the building or a part thereof, which are covered by clauses (2) and (5) of Schedule II of the CGST Act, the building could be held to be a plant. Then, it is taken out of the exception carved out by clause (d) of Section 17 (5) to sub-section (1) of Section 16. Functionality test will have ....