Category Archives: GST

Supply of Coursera User Licenses to OSDA is Classifiable under Licensing Services Heading 9973 Issue Whether the supply and distribution of Coursera User Licenses by a sub-contractor to the Odisha Skill Development Authority (OSDA) for technical students qualifies as Education Services (Heading 9992), Leasing/Rental Services (Heading 9973), or Online Content Services (Heading 9984). Facts The… Read More »

Processed Raw Tobacco Confining Activity to Preservation Falls Under Unmanufactured Tobacco Heading 2401 Issue Whether processed tobacco leaves that are stemmed, de-dusted, and treated with jaggery-water to prevent decay qualify as “Unmanufactured tobacco” under CETH 2401 20 90, or if they must be classified as manufactured “Other” tobacco under CETH 2403 99 10. Facts The… Read More »

Statutory Electricity Regulatory Commission Functions Are Quasi-Judicial and Outside the Scope of Taxable Supply Issue Whether the statutory and regulatory functions performed by a State Electricity Regulatory Commission constitute a taxable “supply” liable to Service Tax and GST, or if they fall under the tax-exempt category of services provided by a court or tribunal under… Read More »

Nominal Salary Deductions for Employee Transportation Are a Non-Taxable Welfare Perquisite and Not a Supply Issue Whether nominal amounts recovered by a company from its employees via salary deductions for optional transportation services constitute a taxable “supply” under Section 7 of the Goods and Services Tax (GST) Act. Facts The applicant is a GST-registered company… Read More »

GST Adjudication Order Quashed as State Tax Officers Lack Valid Cross-Empowerment Absent Council Recommended Notification Issue Whether an adjudication order passed by a State Tax Anti-Evasion officer is legally valid under Section 6 of the GST Act if the State Government has not issued a formal notification on the recommendation of the GST Council authorizing… Read More »

NOTIFICATION NO. 03/2026-HSNS CESS MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 20th May, 2026 No. 03/2026 -HSNS Cess G.S.R. 381(E).—In exercise of the powers conferred by section 35 of the Health Security seNational Security Cess Act, 2025 (35 of 2025), the Central Government hereby makes the following rules further to amend the… Read More »

Seven-day timelines for transit detention orders are directory, not mandatory jurisdictional bars. Issue Whether the post-2021 amended seven-day timelines for issuing a show-cause notice and passing a final penalty order under Section 129 are mandatory or directory in nature. Whether a procedural delay beyond these seven-day windows automatically strips the tax authority of jurisdiction and… Read More »

Interim Stay Granted as Revisional Order Appears Passed Beyond the Three-Year Statutory Limitation Period Issue Whether a final GST revisional order under Section 108 is legally sustainable if it is passed after the expiry of the three-year statutory limitation window from the date of the original refund order, even if the preceding Show Cause Notice… Read More »

Court Relegates Assessee to Statutory Appeal by Waiving Limitation Delay and Blocking Immediate Coercive Actions Issue Whether a writ petition under Article 226 of the Constitution of India should be entertained against an ex-parte GST assessment order despite the availability of an alternative statutory appeal mechanism under Section 107 of the Act. Whether the High… Read More »