Category Archives: GST

Classification of Rubber Rings: Material Composition and Principal Use in Irrigation Systems Facts The Products: The applicant manufactures vulcanized rubber rings specifically designed for use in sprinkler and drip irrigation systems. The Dispute: The manufacturer sought an advance ruling on whether these rings, when supplied separately, could be classified as “parts” of irrigation systems. Assessee’s… Read More »

Reading Down Section 16(2)(c): ITC Protection for Bona Fide Recipients Facts The Petitioner: A private limited company registered under the CGST/KGST Acts, primarily engaged in providing logistics services. The Dispute: The Petitioner challenged the constitutional validity of Section 16(2)(c) and Rule 36(4). The Impugned Provision: Section 16(2)(c) mandates that Input Tax Credit (ITC) can only… Read More »

GST Liability on Frozen Meat in Unit Containers and Right to Reimbursement Facts The Contract: The Petitioner was awarded a contract to supply frozen meat to the Indian Army. The Tax Payment: The Petitioner supplied the goods and deposited GST at the rate of 5%. The Dispute: The Petitioner sought reimbursement of the GST paid… Read More »

Efficacious Alternate Remedy: Writ Dismissed Where Statutory Appeal Exists Facts The Business: The Petitioner provides goods transportation services by aircraft and claimed exemptions under Heading 9965. Audit Background: Audits for the period 2017-18 to 2021-22 resulted in no objections regarding the Petitioner’s tax positions. The Dispute: During the audit for 2022-23 and 2023-24, the Department… Read More »

Invalidity of Extended Limitation and Interest Demands upon Pre-Notice ITC Reversal Facts The Trigger: The Petitioner, a GST-registered transporter, was flagged by a DGGI alert alleging that they had availed ineligible IGST Input Tax Credit (ITC) worth ₹4.40 lakhs from a supplier later deemed “non-existent.” Voluntary Compliance: Prior to the issuance of a Show Cause… Read More »

Classification of Condenser Fans and Blowers: General Purpose Fans vs. Air-Conditioning Parts Facts The Products: The applicant, an automotive components manufacturer, produces motor-driven condenser fans and blowers. Usage Context: These assemblies are specifically intended for rooftop bus air-conditioning systems (to expel hot air from the condenser) and for use in heavy vehicle engine compartments. The… Read More »

Shift from Writ Jurisdiction to GSTAT Following its Constitution Facts The Dispute: The Petitioner challenged an adverse assessment order for the period 2020-21, which had been affirmed by the First Appellate Authority. The Problem: At the time the dispute arose, the Goods and Services Tax Appellate Tribunal (GSTAT) had not been constituted, leaving the Petitioner… Read More »