Discussion on availability of input tax credit ,an exception created by Odisha High court

Discussion on availability of input tax credit in case of construction of immovable property. A landmark case of Safari retreats private limited is discussed in this video. In this case Odisha high court has ordered for the availability of input tax credit for construction of immovable property. It will be a great learning for all GST learners and practitioners. It is a benchmark on interpretation of a Tax statute.It is clarified that the constitutional background of a statue shall also be considered while interpreting its provisions.

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