Supreme Court
GST
Landmark
Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd.
2024 SCC OnLine SC 2691
·
03 October 2024
·
Supreme Court
·
Bench of 2
Input Tax Credit
s.17(5)
Real estate
38
relied upon
14
cited in
Published 23 May 2026
Summary
Functionality test prevails over the structural test under s. 17(5)(d) CGST Act. A building can qualify as "plant" if it is integral to the taxpayer's output supply — opening ITC on construction for leasing businesses.
Case Details
Court / Tribunal
Supreme Court
Parties
Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd.
Citation
2024 SCC OnLine SC 2691
Date of Judgment
03 October 2024
Bench
Bench of 2
Tax Domain
GST
Editorial note: This summary was prepared by TaxPleader's research team and reviewed by our editorial board. It reflects the position as at the date of judgment. For subsequent developments, see the citation chain above. Nothing here constitutes legal advice — read our Disclaimer.