Input tax credit is eligible for specialized steel CCV towers as plant and machinery structural support. Issue Whether the Input Tax Credit (ITC) on inputs and input services used for the construction of a specialized steel Continuous Vulcanization (CCV) tower is blocked under Section 17(5)(c) and 17(5)(d) of the CGST Act, or whether it qualifies… Read More »
Raw, unprocessed Psyllium seeds sold via APMC directly from farmers are exempt from GST. Issue Whether raw, unprocessed Psyllium (Isabgol) seeds procured from farmers via APMC auctions and supplied without any form of processing are exempt from GST under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate). Facts The applicant is a GST-registered… Read More »
Laundry soap bars below 500 grams are classifiable as other soap taxable at 18% GST. Issue Whether laundry soap bars weighing below 500 grams (HSN 34011942) fall under Serial No. 251 of Schedule I as “toilet soap” attracting a 5% GST rate, or under Serial No. 66 of Schedule II as “other soap” attracting an… Read More »
Temple auction amount for human hair collection license is a taxable service under GST. Issue Whether the license granted via e-tender by a temple department to collect tonsured human hair constitutes a taxable “supply of service” under Section 7 of the CGST Act. Whether the exemption on the supply of human hair as goods under… Read More »
GST CASE LAWS 20.06.2026 Relevant Act Section Case Law Title / Issuing Authority Brief Summary Citation GST Advisory N/A (API Advisory) GSTN (Goods and Services Tax Network) Issued an advisory for mandatory “Ship-to” GSTIN capture in Bill-to/Ship-to transactions and voluntary e-Way Bill closure. Permits “URP” (Unregistered Person) where the Ship-to GSTIN is unavailable. Sandbox testing… Read More »
Writ Petitions Disposed as High Court Directs Taxpayers to Pursue Statutory Section 107 Appeals Issue Whether writ petitions filed directly before the High Court are maintainable when the taxpayers have an alternate, effective statutory remedy of appeal available under Section 107 of the CGST/RGST Act. Facts The petitioners bypassed the regular appellate channel and filed… Read More »
Extended GST Limitation Period Validly Invoked Due to Turnover Under-Declaration Against High Seigniorage Fees Issue Whether the revenue department validly invoked the extended period of limitation under Section 74 of the CGST/TNGST Act to demand tax on suppressed outward supplies, where the petitioner’s declared turnover was drastically lower than the volume indicated by the high… Read More »
Consolidated Section 74 GST Demands Covering Multiple Years Served via Email are Valid Issue Whether a single Show Cause Notice (SCN) and final assessment order under Section 74 can cover multiple financial years for fraudulent Input Tax Credit (ITC) utilization. Whether an order communicated via email satisfies the limitation period under Section 74(10), even if… Read More »
GST CASE LAWS 18.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 8 Friends Catering CBE, In re Food supply for occasional events (with or without on-site service) is a naturally bundled composite supply and must be treated as a supply of service. Click Here Central… Read More »
Anti-profiteering probes can expand to a PAN-India level based on data trends, surviving authority transitions and directory timelines. Issue Whether the National Anti-Profiteering Authority (NAA) and the Directorate General of Anti-Profiteering (DGAP) have the jurisdiction under Rule 133 to expand an investigation to a PAN-India level across all products/customers beyond the localized scope of the… Read More »