Important GST Case Laws 04.05.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act Sec 9 PEE AAR Automotive Technologies (P.) Ltd., In re Click Here Classification: Condenser fans and blowers for bus ACs are classifiable as Parts (Heading 8415 90) rather than industrial fans (8414). CGST Act Sec 9 Arti Pitaliya, In… Read More »
Classification of Rubber Rings: Material Composition and Principal Use in Irrigation Systems Facts The Products: The applicant manufactures vulcanized rubber rings specifically designed for use in sprinkler and drip irrigation systems. The Dispute: The manufacturer sought an advance ruling on whether these rings, when supplied separately, could be classified as “parts” of irrigation systems. Assessee’s… Read More »
Reading Down Section 16(2)(c): ITC Protection for Bona Fide Recipients Facts The Petitioner: A private limited company registered under the CGST/KGST Acts, primarily engaged in providing logistics services. The Dispute: The Petitioner challenged the constitutional validity of Section 16(2)(c) and Rule 36(4). The Impugned Provision: Section 16(2)(c) mandates that Input Tax Credit (ITC) can only… Read More »
GST Liability on Frozen Meat in Unit Containers and Right to Reimbursement Facts The Contract: The Petitioner was awarded a contract to supply frozen meat to the Indian Army. The Tax Payment: The Petitioner supplied the goods and deposited GST at the rate of 5%. The Dispute: The Petitioner sought reimbursement of the GST paid… Read More »
Efficacious Alternate Remedy: Writ Dismissed Where Statutory Appeal Exists Facts The Business: The Petitioner provides goods transportation services by aircraft and claimed exemptions under Heading 9965. Audit Background: Audits for the period 2017-18 to 2021-22 resulted in no objections regarding the Petitioner’s tax positions. The Dispute: During the audit for 2022-23 and 2023-24, the Department… Read More »
Invalidity of Extended Limitation and Interest Demands upon Pre-Notice ITC Reversal Facts The Trigger: The Petitioner, a GST-registered transporter, was flagged by a DGGI alert alleging that they had availed ineligible IGST Input Tax Credit (ITC) worth ₹4.40 lakhs from a supplier later deemed “non-existent.” Voluntary Compliance: Prior to the issuance of a Show Cause… Read More »
Classification of Condenser Fans and Blowers: General Purpose Fans vs. Air-Conditioning Parts Facts The Products: The applicant, an automotive components manufacturer, produces motor-driven condenser fans and blowers. Usage Context: These assemblies are specifically intended for rooftop bus air-conditioning systems (to expel hot air from the condenser) and for use in heavy vehicle engine compartments. The… Read More »
Principal Bench of GSTAT as the National Appellate Authority for Advance Ruling (NAAAR) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 7th May, 2026 No. 18/2024 – Central Tax S.O. 2286(E).— In exercise of the powers conferred by sub-section (1A) of section 101A of the Central Goods and Services Tax Act, 2017 (12… Read More »
Important GST Case Laws 01.05.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Sec 9 State of Chhattisgarh v. D.A. Enterprises Click Here Pre-GST Bids: Contractor’s claim for post-GST reimbursement denied where the agreement fixed the tax burden on them; dispute relegated to arbitration. IGST Act, 2017 Sec 16 V Ships… Read More »
Classification of E-Bike Leasing: Right to Use vs. General Financial Services Facts The Business: The applicant is engaged in the supply of electric vehicles (e-bikes) on a long-term lease basis without an operator. The Agreement: The transaction is governed by a vehicle lease agreement where the possession and control of the e-bikes are handed over… Read More »