Safari Retreats Case: Interpreting 'Plant and Machinery' and Scope of Input Tax Credit in GST Era

This article analyzes the Safari Retreats case which dealt with the interpretation of “plant and machinery” and the availability of input tax credit (ITC) under GST. It examines how the ruling impacts businesses claiming ITC on construction-related expenses. The article provides insights into judicial interpretation of GST provisions, clarifying when ITC can or cannot be claimed. The case has wider implications for real estate and infrastructure sectors where capital-intensive assets are involved.