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SC judgment nullified; GST Council fixes Safari Retreats' error retrospectively
The Morning Standard
|December 23, 2024
The government has 'nullified' the Supreme Court order in the Safari Retreats case that allowed commercial real estate companies to claim input tax credit (ITC) on construction costs for their rental buildings.
The GST Council in its 55th meeting in Jaisalmer has proposed to retrospectively amend the GST law to restrict input tax credit on construction services. The amendment necessarily overturns the judgment of the Supreme Court.
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