This video Analyses -

1.The judgement of The Hon'ble Apex Court in the case of Safari Retreats
2.Availability of GST-ITC for those who have constructed buildings, capitalized such amount and let them out as malls or warehouses, on rent, tenancy, etc
3.Difference between "plant or machinery" and "plant and machinery"
4.When building is considered as "plant or machinery"
5.Other issues in this regard

Team Tax Connect
#gst #supremecourt #itc #Safariretreats #ITCrelief

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