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of <h1>Supreme Court of India clarifies 'plant' under CGST Act Section 17(5)(d), affecting ITC claims for malls and warehouses.</h1> The Supreme Court of India clarified the interpretation of 'plant' under Section 17(5)(d) of the CGST Act, impacting the eligibility for input tax credit (ITC) on immovable properties like malls and warehouses. The court determined that 'plant or machinery' should not be equated with 'plant and machinery' as defined in the Act, allowing buildings that meet specific functional criteria to qualify as 'plant' for ITC. The court upheld the constitutional validity of the challenged provisions, emphasizing the legislature's discretion in taxation. The decision remanded the case to assess if a shopping mall qualifies as a 'plant' using the functionality test.
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