Re-import of LUT Exports is IGST-Free if No ITC Benefit Was Claimed. The Dispute: Re-import vs. Fresh Import The Conflict: The petitioner exported curcumin to the US under an LUT (Zero-rated supply). Due to a tariff hike, the US buyer refused the shipment, and the goods were brought back to India. The Revenue’s Stance: The… Read More »
Cotton Seed Oil Cake is Exempt Cattle Feed; Tax Paid During Demand is Refundable. The Dispute: Product Classification and End-Use The Conflict: The petitioner manufactured cotton seed oil cake (a by-product of oil extraction) and claimed it was exempt as “cattle feed.” The Revenue’s Stance: The tax authorities issued a demand (DRC-07) and denied the… Read More »
Solid Waste Management for Gram Panchayats is GST-Exempt as a Constitutional Sanitation Function. The Dispute: Service to Local Authority vs. Taxability The Conflict: A charitable trust entered into a service agreement with a Gram Panchayat to manage solid waste. The Services: Included door-to-door collection, transportation, segregation, recycling, street sweeping, and drain cleaning. The Applicant’s Question:… Read More »