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Supreme Court of India

Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors.

Neutral citation
Reported as [2024] 10 S.C.R. 793
Bench Abhay S. Oka and Sanjay Karol JJ.
Decided 3 October 2024

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

2 Supreme Court benches have cited this judgment.

What the Court ordered

In the result, it is held that the building used for running of a hotel or carrying on cinema business cannot be held to be a plant because: (1) The scheme of Section 32, as discussed above, clearly envisages separate depreciation for a building, machinery and plant, furniture and fittings etc.

Judgment, page 50

From the headnote

Issue for Consideration Whether the definition of “plant and machinery” in the explanation appended to Section 17 of the Central Goods and Services Tax Act, 2017 applies to the expression “plant or machinery” used in clause (d) of sub-section (5) of Section 17; if it is held that the explanation does not apply to “plant or machinery”, what is the meaning of the word “plant”; and whether clauses (c) and (d) of Section 17(5) and Section 16(4) of the CGST Act are unconstitutional. Headnotes† Central Goods and Services Tax Act, 2017 – s.17(5)(c), (d), s.16(4) – Constitutional validity – Challenge

Authorities it was built on

Where later benches applied it

Of those, 2 referred to

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