TaxReform
Masterclass on GST | Tarun Jain on Constitutional Reform, Supreme Court Jurisprudence & GST Council
In this episode of Masterclass by EBC Authors, Advocate Tarun Jain, Supreme Court of India unpacks GST not merely as a tax reform but as a constitutional re-engineering of India’s federal structure. From the 101st Constitutional Amendment to Supreme Court rulings and the institutional design of the GST Council, this masterclass explores how GST has transformed legislative power, Centre–State relations, and cooperative federalism.
Telecommunication towers not ‘immovable property’ under Section 17(5)(d) of CGST Act; Delhi High Court quashes ₹5454 crore GST demand
The expression “plant and machinery” has been defined by the Explanation appearing in Section 17(5) of CGST Act to mean apparatus, equipment and machinery fixed to earth by foundation or structural support. However, it specifically excludes telecommunication towers from the ambit of the expression “plant and machinery”.