GST CASE LAWS 17.06.2026
Goods and Services Tax Laws Summary Table
| Relevant Act | Section | Case Law Title / Notification | Brief Summary | Citation |
| Gujarat GST Act, 2017 | Customs Tariff Act Classification | Eco Green AAC Products (P.) Ltd., In re | AAC bricks/blocks do not undergo a firing or ceramic process (autoclaved below 800°C). They fall under Heading 6810 as articles of cement/concrete, not under Heading 69041000. |
2026
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| Central GST Act, 2017 | Section 9 | Flipkart India (P.) Ltd., In re | E-commerce transportation via hub collection, tracking, and last-mile delivery is an integrated logistics/fulfilment service. Issuing a consignment note does not make it a GTA service; hence, the GTA exemption is unavailable. |
2026
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| Central GST Act, 2017 | Section 9 | M11 Energy Transition (P.) Ltd., In re |
1. B20 Blend (80% HSD) and B30 Blend (70% HSD) contain 70% or more petroleum oils by weight and fall under Heading 2710 (B20 under 27102020; B30 under residual 27102090).
2. B40, B50, B60, and B70 Blends contain less than 70% petroleum oils and fall under Heading 3826 (Tariff item 38260000). |
2026
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| Central GST Act, 2017 | Section 11 | Ayushya Ayurvedic and Panchakarma Centre, In re | Inpatient services (medicines, care, room rent up to ₹5,000) are an exempt composite healthcare supply. Outpatient medicines and non-ICU room rents exceeding ₹5,000 per day attract GST. |
2026
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| Central GST Act, 2017 | Section 16 | Biocon Ltd. v. State of Karnataka | Prior to 1-1-2022, ITC on imports, SEZ procurements, and RCM could not be denied over GSTR-3B vs GSTR-2A mismatches since the portal didn’t reflect them. A Bill of Entry is sufficient for availing credit. |
2026
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| Central GST Act, 2017 | Section 17 | Shibaura Machine India (P.) Ltd., In re | Fire Fighting Systems and Public Health Engineering works form part of the immovable factory building. As they are not used directly as plant and machinery for outward supply, ITC is blocked. |
2026
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| Central GST Act, 2017 | Section 69 | Ratnesh Singla v. Directorate General of GST | In cases involving alleged fake invoices where evidence is primarily documentary and there is no flight risk or tampering concern, gravity alone cannot deny bail after 4 months of custody. |
2026
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| Central GST Act, 2017 | Section 107 | Prashanth Kumar Poddaturi v. State of Telangana | SLP dismissed against HC order. A writ petition filed 2 years after an assessment order under Section 73 cannot be entertained to bypass statutory appeals when the statutory limitation period has expired. |
2026
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