GST CASE LAWS 08.10.2026
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| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 5 | Shriram Paper Industries, In re | Manufactured fibreboard sheets made from agricultural crop residues (without resin or chemical binder) qualify under Heading 4411 and Entry 292(h). The phrase ‘HSN 44 or any chapter’ extends concessional IGST benefits to goods made from crop residues under Notification 9/2025-Integrated Tax (Rate). | Click Here | Integrated Goods and Services Tax Act, 2017 |
| Section 7 | Vivek Hetamsaria, In re | A permanent universal transfer of a proprietorship’s entire running business (including assets, liabilities, employees, and rights) to an LLP with distinct GST registration constitutes a ‘supply’ under GST, even if done without consideration. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | Vivek Hetamsaria, In re | A proposed permanent transfer of an entire business as a going concern (evidenced by an MoU with continuity of operations/employees) is categorized under the statutory framework as a supply of services (not goods) for GST levy purposes, irrespective of consideration. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | Shriram Paper Industries, In re | Sheets manufactured from agricultural residues (like bagasse, paddy straw, and wheat straw) without wood, resin, or binders—bonded by natural lignin under heat/pressure—are classifiable as fibreboard under Heading 4411 (and not particle board) under the Customs Tariff Act. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | Pioneer Bakers, In re | Food prepared at bakery outlets/workshops supplied via dine-in or takeaway forms a composite supply classifiable as a restaurant service, taxable at 5% without Input Tax Credit (ITC), as goods and services are naturally bundled with principal supply being goods. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | Pioneer Bakers, In re | Supply of bought-out celebration items (stickers, candles, caps, balloons, etc.) sold without processing/customization constitutes a supply of goods, not services; bundling them with cakes does not alter their individual GST rate classifications under Notification 1/2017. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 10 | Pioneer Bakers, In re | Manufacturing ice creams disqualifies a taxpayer from opting for the composition levy scheme for any supplies (including in-premise and takeaway operations), rendering the entity ineligible under Section 10 and subject to standard GST levy provisions. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 11 | Vivek Hetamsaria, In re | Exemption for transfer of a business as a going concern (Entry 2 of Notification 12/2017) applies only if supported by evidence establishing going-concern status. Failure to prove this status results in the transfer being taxed as a supply of goods. | Click Here | Central Goods and Services Tax Act, 2017 |