Category Archives: GST

Third-party food procurement and supply to corporate clients with minimal serving staff qualifies as ‘Other Contract Food Services’ taxable at 18% GST.

By | June 20, 2026
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Third-party food procurement and supply to corporate clients with minimal serving staff qualifies as ‘Other Contract Food Services’ taxable at 18% GST. Issue Whether the supply of food and beverages procured from third-party kitchens and delivered to corporate clients for their staff canteens constitutes a “Supply of Service” or a mere aggregator/trading activity. Whether such… Read More »

Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC.

By | June 20, 2026
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Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Issue Whether the two different models of food supply by an outdoor caterer—(i)… Read More »

GST CASE LAW 18.06.2026

By | June 19, 2026
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GST CASE LAW 18.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Sec 9 Evolve Green Power (P.) Ltd., In re Click Here Where a captive roof-top solar plant is operated by the applicant at an end-consumer’s premises under a PPA (with risks borne by the applicant… Read More »

A business cannot absorb a GST rate cut into its profit margins by increasing base prices; any tax reduction must be commensurately passed on to consumers.

By | June 19, 2026
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A business cannot absorb a GST rate cut into its profit margins by increasing base prices; any tax reduction must be commensurately passed on to consumers. Issue Whether a cinema theater operator is legally justified in maintaining the same retail (cum-tax) ticket prices after a GST rate reduction by increasing its base prices, and whether… Read More »

Service tax demands based blindly on Form 26AS data without independent verification or justified invocation of the extended period are legally unsustainable.

By | June 19, 2026
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Service tax demands based blindly on Form 26AS data without independent verification or justified invocation of the extended period are legally unsustainable. Issue Whether the tax department is legally justified in raising a service tax demand under the extended period of limitation for the period 2016-17 based solely on the data reflected in the income-tax… Read More »

Viscous Fan Drive Assemblies qualify as fluid couplings under Heading 8483 rather than general automotive parts, reducing the applicable GST rate from 28% to 18%.

By | June 19, 2026
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Viscous Fan Drive Assemblies qualify as fluid couplings under Heading 8483 rather than general automotive parts, reducing the applicable GST rate from 28% to 18%. Issue Whether a Fan Drive Assembly designed for engine cooling in commercial and utility vehicles is classifiable as a fluid coupling under Heading 8483 or as a motor vehicle part… Read More »

PPA for rooftop solar constitutes a pure supply of exempt electricity, absolving the asset owner from construction tax or local GST registration.

By | June 19, 2026
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PPA for rooftop solar constitutes a pure supply of exempt electricity, absolving the asset owner from construction tax or local GST registration. Issue Whether the construction and operation of a rooftop solar plant on a client’s premises under a Power Purchase Agreement (PPA) triggers a separate GST liability for construction services, and whether an out-of-state… Read More »

GST CASE LAWS 17.06.2026

By | June 18, 2026
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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… Read More »

An Unsigned Tax Order Cannot Be Challenged via Writ Jurisdiction Beyond the Statutory Limitation Period for Appeals

By | June 18, 2026
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An Unsigned Tax Order Cannot Be Challenged via Writ Jurisdiction Beyond the Statutory Limitation Period for Appeals Issue Whether a writ petition under Article 226 of the Constitution can be entertained to challenge an adjudication order (even if unsigned) passed under Section 73 of the CGST Act, if the taxpayer approaches the High Court long… Read More »

Prolonged Incarceration for Economic Offences Dominated by Documentary Evidence Violates the Right to a Speedy Trial

By | June 18, 2026
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Prolonged Incarceration for Economic Offences Dominated by Documentary Evidence Violates the Right to a Speedy Trial Issue Whether a petitioner accused of executing a multi-crore Input Tax Credit (ITC) fraud through fake invoices under the GST Act is entitled to regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, after spending… Read More »