Category Archives: GST

GST exemption denied for retired bank employees’ group health insurance; applies only to individual policies   Issue Whether the exemption from GST on health insurance premiums, as provided under Notification No. 16/2025-CT(Rate) dated 17-09-2025, extends to group insurance policies obtained by retired bank employees through the Indian Banks’ Association (IBA), or if it is restricted… Read More »

Adjudication ordered on GST applicability for medicines supplied to inpatients by hospitals during treatment   Issue Whether the supply of medicines, medical devices, and consumables to inpatients by a hospital constitutes a part of exempt “health services” or is a taxable supply liable to GST, specifically when billed to patients (either as a package or… Read More »

IMPORTANT GST CASE LAWS 12.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 9 (Classification) Dodla Dairy Ltd. v. Union of India [Classification Dispute Settled] Flavoured milk is classifiable under Tariff Item 0402 99 90 and is subject to GST at the rate of 5%. The court rejected the higher… Read More »

Assessment Order Against Deceased Person Invalid; Fresh Assessment Directed Against Legal Heir   Issue Whether an assessment order passed against a deceased person (or their legal heir without following due process) is valid, and how Section 93 of the GST Act applies regarding the procedure for assessment and the extent of liability of the legal… Read More »

GST Proceedings Against Deceased Proprietor Quashed; Notices on Portal Invalid   Issue Whether GST proceedings (Show Cause Notice and Assessment Order) initiated against a deceased sole proprietor are valid, especially when the department was already aware of the death and had cancelled the registration, and whether uploading notices on the GST portal constitutes valid service… Read More »

Refund of Accumulated ITC Allowed; R&D Service Provider Not an ‘Intermediary’   Issue Whether a company providing Research & Development (R&D) and business support services to its foreign parent company qualifies as an “intermediary,” and consequently, whether it is entitled to a refund of accumulated Input Tax Credit (ITC) for the export of services under… Read More »

ITC Allowed to Bona Fide Purchaser Despite Supplier’s Non-Payment of GST; Section 16(2)(c) Read Down   Issue Whether the Department can deny Input Tax Credit (ITC) to a purchasing dealer under Section 16(2)(c) of the CGST/Tripura GST Act solely because the supplying dealer failed to deposit the tax collected with the Government, even when the… Read More »

Flavoured Milk Classified as Milk (5% GST); Karnataka HC Follows Precedent in Assessee’s Own Case   Issue Whether “Flavoured Milk” should be classified as “Milk and cream” under Tariff Heading 0402 (attracting 5% GST) or as a “Beverage containing milk” under Heading 2202 (attracting 12% GST), particularly when the Andhra Pradesh High Court has already… Read More »

IMPORTANT GST CASE LAWS 09.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 9 (Mixed Supply) TCG Urban Infrastructure Holdings (P.) Ltd., In re [AAR Ruling] Hiring out assets (ACs, DG sets, fire systems) attached to a building for tenants constitutes a Mixed Supply. Since these are distinct assets supplied… Read More »

Partner’s Illness Valid Ground for Condoning Delay in GST Appeal   Issue Whether the Appellate Authority should condone a marginal delay in filing an appeal under Section 107 of the GST Act when the delay was caused by the genuine illness of a partner in the assessee-firm. Facts The Order: An order was passed against… Read More »