Constitutional Validity of GST Section 17(5)(c) & (d) Challenged: Chhattisgarh HC dismisses J.K. Lakshmi Cement’s Petition [Read Order]
The bench dismissed the writ petition and liberty is reserved in favour of the petitioner to raise the issue whether the construction of immovable property carried out by the petitioner amounts to plant within the meaning of Section 17(5)(d) (plant) of Act of 2017
The Chhattisgarh High Court while dismissing the petition of J.K. Lakshmi Cement Ltd, challenging constitutional validity of clauses (c) & (d) Of Section 17(5) of the Central Goods and Service Tax (CGST Act), 2017 held that clauses (c) & (d) Of Section 17(5) of CGST Act relates to works contract services and goods and services…
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