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Bharti Airtel Limited – Delhi High Court

Petitioner challenged legality of Explanation to Section 17(5)(d) of the CGST Act, 2017 to the extent it excludes 'telecommunication towers' from the meaning of the term 'Plant and Machinery'.


Petitioner further seeks to challenge Section 17(5)(d) of the CGST Act, to the extent it debars ITC on construction of Immovable Property.


Hon’ble HC has admitted the matter for hearing on 20th Nov 2020 on the above questions of law.

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