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TMI Blog2025 (1) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... ssailing the vires of Section 17(5)(c) and 17(5)(d) of the Central GST Act/Punjab GST Act, 2017, is no more res integra in view of the judgment passed by the Supreme Court in Chief Commissioner of Central Goods and Service Tax vs. Safari Retreats (P.) Ltd., [ 2024 (10) TMI 286 - SUPREME COURT] , wherein the Supreme Court has concluded The challenge to the constitutional validity of clauses (c) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present petition assailing the vires of Section 17(5)(c) and 17(5)(d) of the Central GST Act/Punjab GST Act, 2017, is no more res integra in view of the judgment passed by the Supreme Court in Chief Commissioner of Central Goods and Service Tax vs. Safari Retreats (P.) Ltd., [2024] 167 taxmann.com 73 (SC), wherein the Supreme Court has concluded as under : "65. Some of our conclusions can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carrying out the activity of supplying services, such as renting or giving on lease or other transactions in respect of the building or a part thereof, which are covered by clauses (2) and (5) of Schedule II of the CGST Act, the building could be held to be a plant. Then, it is taken out of the exception carved out by clause (d) of Section 17(5) to sub-section (1) of Section 16. Functionality tes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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