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SC: If Construction of Building Essential for Carrying Supplying Services, it Can be Held as a Plant - (04 Oct 2024)

GOODS AND SERVICES TAX

SC has held that if construction of a building was essential for carrying out activity of supplying services such as renting or lease or other transactions in respect of the buildings which are covered by clauses 2 and 5 of the Schedule 2 of the CGST Act, 2017 the building could be held as a plant.

Tags : SUPREME COURT   SUPPLYING SERVICES   CGST ACT   2017  

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