Input Tax Credit on Fire Fighting and Public Health Engineering Systems Embedded in Buildings Is Blocked Under Section 17(5)(c) Issue Whether Input Tax Credit (ITC) is available on a composite works contract for the design, supply, and installation of a Fire Fighting System (FFS) and a Public Health Engineering (PHE) system in a newly constructed… Read More »
Input Tax Credit Cannot Be Denied for GSTR-2A Mismatches on Imports and SEZ Procurements for FY 2018-19 Issue Whether Input Tax Credit (ITC) on imports and Special Economic Zone (SEZ) procurements for the financial year 2018-19 can be denied to an assessee under Section 16 based solely on a mismatch between GSTR-3B and GSTR-2A, when… Read More »
Inpatient Ayurvedic Treatment with Room Rent Under Five Thousand Rupees Is Exempt, But Outpatient Medicine Supplies Are Liable to GST Issue Whether the inpatient and outpatient healthcare services, including bundled medicines and room accommodation, provided by an Ayurvedic clinical establishment are eligible for GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate).… Read More »
Biodiesel Blends with Seventy Percent or More Petroleum Oil Fall Under Heading 2710, While Blends Below Seventy Percent Are Classifiable Under Heading 3826 Issue Whether biodiesel-diesel blends of varying proportions (B20, B30, B40, B50, B60, and B70) are classifiable under Heading 2710 as petroleum oil preparations or under Heading 3826 as biodiesel mixtures, based on… Read More »
E-Commerce Doorstep Delivery Using Two-Wheelers Is an Integrated Courier/Logistics Service, Not an Exempt Goods Transport Agency Service Issue Whether an e-commerce platform’s B2B/B2C logistics model—comprising hub sorting, tracking, and last-mile delivery using two-wheelers—can be legally classified as a Goods Transport Agency (GTA) service under Heading 9965 to claim GST exemption on deliveries to unregistered end… Read More »
AAC Blocks Lacking High-Temperature Firing Process Do Not Qualify as Ceramics and Are Classifiable Under Heading 6810 Issue Whether Autoclaved Aerated Concrete (AAC) bricks/blocks manufactured for masonry are classifiable under Tariff Item 6904 10 00 as ceramic “building bricks” or under Heading 6810 as “articles of cement, concrete, or artificial stone” under the GST framework.… Read More »
GST CASE LAW DIGEST 15.09.2026 Relevant Act Section(s) / Rules Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 2(45) vs. GTA A.V. Cargo Migrators LLP, In re Click Here An online booking platform connecting vehicle owners with customers for a commission qualifies as an Electronic Commerce Operator (ECO), not… Read More »
ITC Admissible On Factory Tower Serving As Essential Structural Support For Plant And Machinery Issue Whether a 163-meter reinforced concrete tower (VCV Tower) constructed specifically to house and vertically align high-voltage cable manufacturing equipment qualifies as an exempt “foundation or structural support to plant and machinery” under Section 17(5), thereby making Input Tax Credit (ITC)… Read More »
GST Registration Restored On Condition Of Filing All Pending Returns And Paying Outstanding Dues Issue Whether a GST registration cancelled due to the continuous non-filing of statutory tax returns for six months can be restored via writ jurisdiction, and what conditions the taxpayer must fulfill to achieve restoration. Facts The petitioner is a proprietorship concern… Read More »
ITC On Industrial Land Lease Rentals For Factory Construction Remains Blocked Including Pre Post Construction And Vacant Areas Issue Whether a manufacturing company is eligible to claim Input Tax Credit (ITC) on the GST charged on annual lease rentals for land taken from the Government to construct its factory building. Whether such ITC on lease… Read More »