The original Acts and Rules for GST, income tax, company law, FEMA, labour and more – with copies of the official documents and every amendment, checked automatically on India Code and the ministry websites.
On input tax credit for constructing immovable property used for renting: a building can be “plant” depending on its function. Parliament later amended section 17(5)(d) with retrospective effect through the Finance Act, 2025.
GST Council recommendations are persuasive, not binding; IGST on ocean freight under reverse charge for imports on CIF basis was struck down.
Links open the official government websites. Summaries are for general information; always read the original document.
