Compensation Cess Refund on Coal Used for Exempt Exports Remanded for Reconsideration Issue Whether an exporter is entitled to a refund of accumulated unutilized Compensation Cess paid on inputs (Coal), when the final manufactured goods exported are exempt from GST/Cess, and the Department denies the claim citing that no Bond/LUT is required for exempt supplies.… Read More »
High Court Remands ITC Mismatch Case (GSTR-2A vs 3B) on Condition of 10% Pre-deposit Issue ITC Denial: Whether Input Tax Credit (ITC) can be denied due to a mismatch between GSTR-2A and GSTR-3B caused by technical glitches (lack of synchronization between GST portal and ICEGATE). Extended Limitation: Whether the Revenue can invoke the extended period… Read More »
Fitted Assets Leased to Tenants Classified as Mixed Supply of Renting, Taxable at 18% Issue Whether the service of providing fitted assets (AC systems, fire sprinklers, DG sets, etc.) and infrastructure on hire to tenants in commercial properties constitutes “leasing of machinery” or “renting of immovable property,” and what is the applicable GST rate.… Read More »
Tripura HC: Bona Fide Purchaser Not Liable for Supplier’s Default to Deposit GST M/S. Sahil Enterprises v. Union of India and others High Court of Tripura January 06, 2026 Core Issue: Can a genuine (bona fide) purchaser be denied Input Tax Credit (ITC) under Section 16(2)(c) of the CGST Act simply because the supplier failed… Read More »
IMPORTANT GST CASE LAWS 07.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 9 (Composite Supply) Shubhabrata Chowdhury, In re Operation and maintenance of vehicles/machinery for municipalities is a Composite Supply (Maintenance is principal).• If value of goods ≤ 25%: Exempt (Sr. 3A, Notif. 12/2017).• If value of goods >… Read More »
Bundling Instant Premix Tea with Regular Tea is a ‘Mixed Supply,’ Taxable at Highest Rate Issue Whether the supply of “Instant Premix Tea sachets” bundled with other tea varieties (Black Tea, Green Tea, etc.) as an introductory offer constitutes a “Composite Supply” or a “Mixed Supply” under GST, and how it should be taxed.… Read More »
Sponsorship Services by Body Corporate (MGMI) Taxable Under Forward Charge Due to 2025 Amendment Issue Whether the sponsorship services provided by the Applicant (MGMI), a non-profit organization registered as a company, are liable to GST under the Reverse Charge Mechanism (RCM) (paid by the recipient) or Forward Charge (paid by MGMI), considering the amendments… Read More »
GST Exemption for Manpower and O&M Services Provided to Municipalities Depends on Goods Component Issue Pure Services: Whether the supply of manpower (unskilled labour, drivers) for cleaning Ganga ghats, municipal offices, and parks qualifies for GST exemption as “pure services” provided to a local authority. Composite Supply: Whether Operation and Maintenance (O&M) services for municipal… Read More »
Limitation for GST Appeal Starts from Actual Communication, Not Mere Portal Upload Issue Whether the limitation period for filing an appeal under Section 107 of the GST Act commences strictly from the date an order is uploaded on the GST Common Portal (“deemed service”), or from the date of its actual “effective communication” to… Read More »
Homoeopathic Medicaments Classified under 5% GST Rate Based on Constituents and Packaging Issue How are homoeopathic medicaments classified under the GST tariff, and what is the applicable tax rate when they are manufactured according to authoritative pharmacopoeias (India, USA, UK, Germany) involving single or multiple constituents, either in bulk or retail packing? Facts Product… Read More »