IMPORTANT GST CASE LAWS 07.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 9 (Composite Supply) Shubhabrata Chowdhury, In re Operation and maintenance of vehicles/machinery for municipalities is a Composite Supply (Maintenance is principal).• If value of goods ≤ 25%: Exempt (Sr. 3A, Notif. 12/2017).• If value of goods >… Read More »
Bundling Instant Premix Tea with Regular Tea is a ‘Mixed Supply,’ Taxable at Highest Rate Issue Whether the supply of “Instant Premix Tea sachets” bundled with other tea varieties (Black Tea, Green Tea, etc.) as an introductory offer constitutes a “Composite Supply” or a “Mixed Supply” under GST, and how it should be taxed.… Read More »
Sponsorship Services by Body Corporate (MGMI) Taxable Under Forward Charge Due to 2025 Amendment Issue Whether the sponsorship services provided by the Applicant (MGMI), a non-profit organization registered as a company, are liable to GST under the Reverse Charge Mechanism (RCM) (paid by the recipient) or Forward Charge (paid by MGMI), considering the amendments… Read More »
GST Exemption for Manpower and O&M Services Provided to Municipalities Depends on Goods Component Issue Pure Services: Whether the supply of manpower (unskilled labour, drivers) for cleaning Ganga ghats, municipal offices, and parks qualifies for GST exemption as “pure services” provided to a local authority. Composite Supply: Whether Operation and Maintenance (O&M) services for municipal… Read More »
Limitation for GST Appeal Starts from Actual Communication, Not Mere Portal Upload Issue Whether the limitation period for filing an appeal under Section 107 of the GST Act commences strictly from the date an order is uploaded on the GST Common Portal (“deemed service”), or from the date of its actual “effective communication” to… Read More »
Homoeopathic Medicaments Classified under 5% GST Rate Based on Constituents and Packaging Issue How are homoeopathic medicaments classified under the GST tariff, and what is the applicable tax rate when they are manufactured according to authoritative pharmacopoeias (India, USA, UK, Germany) involving single or multiple constituents, either in bulk or retail packing? Facts Product… Read More »
IMPORTANT GST CASE LAWS 04.01.2026 Relevant Act Section / Notification Case Law Title / Notification Brief Summary Citation CGST Act, 2017 Section 11 (Exemption) Goldie Ashokbhai Shah, In re [AAR Ruling] Exemption for renting residential dwelling (Entry 12) is not applicable where a commercial building owner leases it to an unregistered company, which then uses… Read More »
ITC Blocking Under Rule 86A Cannot Exceed One Year Without Fresh Grounds Issue Whether the blocking of Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A can be continued or re-imposed beyond the statutory period of one year based on the same set of facts, or if it expires automatically… Read More »
Demand Exceeding Show Cause Notice Amount Without Hearing Quashed and Remanded Issue Whether an adjudication order can demand tax, interest, and penalty in excess of the amount specified in the Show Cause Notice (SCN), and whether such an order is valid if passed without granting a personal hearing. Facts Discrepancy in Amount: The Adjudicating… Read More »
Demand Quashed Due to Lack of Fraud Proof and Jurisdiction Over Central GST Assessee Issue Whether the invocation of Section 74 for fraud was valid without specific evidence, and whether State GST authorities had jurisdiction over a Central GST assignee, especially when the underlying transactions were genuine and the supplier’s own case had been… Read More »