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2024 Supreme(SC) 856

ABHAY S. OKA, SANJAY KAROL
Chief Commissioner of Central Goods and Service Tax – Appellant
Versus
M/s Safari Retreats Private Ltd. – Respondent


Advocates appeared:
For the Appellant(s) : Mr. N.Venkatraman,ASG Mr. Arijit Prasad,Sr.Adv. Mr. Sonu Bhatnagar,Adv. Mr. Indrajit Prasad,Adv. Ms. Ankita Singh,Adv. Mr. Deepak Kumar,Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Abhishek A Rastogi, Adv. Mr. Ajay Singh, Adv. Ms. Garima Gupta, Adv. Ms. Meenal Songire, Adv. Mr. Shubham Singh, AOR Mr. Arvind P Datar, Sr. Adv. Mr. Vipin Jain, Adv. Mr. Vinay Saraf, Adv. Mr. Vishal Agrawal, Adv. Mr. Sasi Prabhu, Adv. Mr. Ravi Bharuka, AOR Mr. Ankit Agarwal, Adv. Mr. Abhishek Deodhar, Adv. Mr. Rahul Unnikrishnan, Adv. Ms. Ritu Jain, Adv. Ms. Aditi Jain, Adv. Ms. Shrishti Agarwal, Adv. Mr. Rohit Agarwal, Adv. Ms. Tuhina, Adv. Ms. Priyanka Rathi, Adv. Ms. Ashwini Chandrasekaran, Adv. Ms. Shubhangi Gupta, Adv. Mr. Pallav Mongia, AOR Mr. Abhishek A Rastogi, Adv. Mr. Nikhil Jain, AOR Ms. Pooja M Rastogi, Adv. Ms. Meenal Songire, Adv. Ms. Divya Jain, Adv. Ms. Divyasha Mathur, Adv. Mr. Sujit Ghosh, Sr. Adv. Ms. Mannat Waraich, AOR Ms. Anshika Aggarwal, Adv.
For the Respondent(s): Mr. N.Venkatraman,ASG Mr. Arijit Prasad,Sr.Adv. Mr. Sonu Bhatnagar,Adv. Mr. Indrajit Prasad,Adv. Ms. Ankita Singh,Adv. Mr. Deepak Kumar,Adv. Mr. Gurmeet Singh Makker, AOR Mr. Mukesh Kumar Maroria, AOR Mr. Abhratosh Majumdar, Sr. Adv. Mr. S. Sukumaran, Adv. Mr. Avra Mazumdar, Adv. Mr. Ramesh Patodia,Adv. Mr. Anand Sukumar, Adv. Mrs. Megha Kapoor, Adv. Mr. Bhupesh Kumar Pathak, Adv. Mrs. Ruche Anand, Adv. Ms. Meera Mathur, AOR Mr. Suvendu Suvasis Dash, AOR Mr. Prasenjeet Mohapatra, AOR Mr. D. L. Chidananda, AOR Mr. Naresh Jain, Adv. Mrs. Arti Agrawal, Adv. Mr. Mahaveer Jain, Adv. Mrs. Neha Anchlia, Adv. Mr. Alok Kumar, Adv. Mrs. Ujjawala Chaturvedi, Adv. Mr. Rishabh Jain, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. Abhratosh Majumdar, Sr. Adv. Mr. Avra Mazumder, Adv. Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Mr. Bhupesh Pathak, Adv. Mrs. Ruche Anand, Adv. Mr. J K. Mittal, Adv. Mr. Mukesh Choudhary, Adv. Ms. Vandana Mittal, Adv. Mr. Nagarkatti Kartik Uday, AOR Mr. Arvind P Datar, Sr. Adv. Mr. Vipin Jain, Adv. Mr. Vinay Saraf, Adv. Mr. Vishal Agrawal, Adv. Mr. Sasi Prabhu, Adv. Mr. Ravi Bharuka, AOR Mr. Ankit Agarwal, Adv. Mr. Abhishek Deodhar, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Shrishti Agarwal, Adv. Mr. Rohit Agarwal, Adv. Mr. Abhishek A Rastogi, Adv. Mr. Nikhil Jain, AOR Ms. Pooja M Rastogi, Adv. Ms. Meenal Songire, Adv. Ms. Divya Jain, Adv. Ms. Divyasha Mathur, Adv. Mr. V Raghuraman, Sr. Adv. Mr. Cr Raghavendra, Adv. Mr. J Bhanu Murthy, Adv. Mrs. Sandhya Raghuraman, Adv. Mr. Shivam Batra, AOR Mr Rahul Jain, AOR Mr. Vikas Mehta, AOR Mr. Naresh Jain, Adv. Mrs. Arti Agrawal, Adv. Mrs. Neha Anchlia, Adv. Mr. Alok Kumar, Adv. Mr. Rishabh Jain, Adv.

JUDGMENT :

ABHAY S. OKA, J.

FACTUAL ASPECTS

1. The issues which broadly arise in this group of matters concern clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). There is a challenge to the constitutional validity of the said provision. There is a prayer for reading down the said provision.

2. In Civil Appeal Nos. 2948 and 2949 of 2023, the first respondent is engaged in the construction of a shopping mall for the purpose of letting out premises in the malls to different tenants. Vast quantities of material, inputs and services are required for the construction of the malls in the form of cement, sand, steel, aluminium, wires, plywood, paint, lifts, escalators, air-conditioning plants, electrical equipment, transformers, building automation systems etc., and also consultancy services, architectural services, legal and other professional services, engineering services and other services including the services of a special team of international designers specialised in the construction of Malls. These goods and services used in the construction of the mall are taxable under the CGST Act. It is the case of the first respo

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