GST CASE LAW 21.08.2026

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Tariff Heading 34011	Chehar Industry (P.) Ltd., In re	Bar/cake laundry soaps meant for cleaning fabrics are classifiable under sub-heading 34011 (not toilet soaps) and attract 18% GST under Entry No. 66 of Schedule-II (Notification No. 09/2025-CT(R)).	Click Here	Gujarat Goods and Services Tax Act, 2017
Tariff Heading 6305	Kerala Cooperative Milk Marketing Federation Ltd., In re	Intact, reusable jute gunny bags auctioned after procuring raw materials retain their essential character and classify under Heading 6305 (5% or 18% GST as per value), not as scrap.	Click Here	Kerala State Goods and Services Tax Act, 2017
Section 8	Laxmi Health Care Centre & ICCU, In re	Bundled inpatient care (room, nursing, diagnostics, medicines, consumables) under a single bifurcated invoice constitutes a composite supply under Heading 9993, with healthcare as the principal supply.	Click Here	Central Goods and Services Tax Act, 2017
Section 9	Ms. SRIPSK Developers LLP, In re	Construction of service apartments sanctioned on non-residential land is classified as construction of commercial buildings under Notification 11/2017-CT(Rate), regardless of residential RERA registration.	Click Here	Central Goods and Services Tax Act, 2017
Section 9	Bhartiya Caterers and Enterprises v. State Bank of India	Rejection of meal supply tender bid amid GST ambiguity upheld; judicial review under Article 226 is limited to examining procedural fairness and process, not evaluating contractual merits.	Click Here	Central Goods and Services Tax Act, 2017
Section 11	Laxmi Health Care Centre & ICCU, In re	Inpatient composite health care is exempt under Sl No. 74 of Notification 12/2017-CT(Rate), except for non-ICU room rent exceeding Rs. 5,000 per day which remains taxable.	Click Here	Central Goods and Services Tax Act, 2017
Section 42	Bhima Enterprises v. Deputy Commissioner-1	Rejection of return revision for omitted stock transfers solely due to lack of statutory audit is unsustainable when request was made prior to initiation of assessment or penalty proceedings.	Click Here	Kerala Value Added Tax Act, 2003
Section 73	Bhima Enterprises v. Deputy Commissioner-1	Consequential GST demand on inter-state stock transfers set aside following permission to revise underlying KVAT returns; proceedings to abide by the outcome of revised returns.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Bindu Recepies (P.) Ltd. v. Union of India	Issuance of a single composite assessment order covering multiple tax periods (2019 to 2022) is impermissible under Section 73, rendering the order invalid and liable to be set aside.	Click Here	Central Goods and Services Tax Act, 2017
Section 75(7)	Svas Lifesciences (P.) Ltd. v. State of U.P.	Adjudication order imposing a penalty not proposed in the SCN and confirming tax demand exceeding the notice amount violates Section 75(7) and is without jurisdiction.	Click Here	Central Goods and Services Tax Act, 2017
Section 169	Absolute Electrovision (P.) Ltd. v. Additional Commissioner, CGST Delhi East	Challenge against adjudication order on grounds of non-service of SCN under Section 169 remanded to be adjudicated based on established principles governing valid service and limitation.	Click Here	Central Goods and Services Tax Act, 2017
Section 171	DG Anti-Profiteering v. MM Construction	Builder is statutorily obligated under Section 171 to pass on the benefit of additional input tax credit post-GST rollout to eligible homebuyers along with interest via commensurate price reduction.	Click Here	Central Goods and Services Tax Act, 2017
Section 171	DG Anti-Profiteering v. Laureate Buildwell (P.) Ltd.	Respondent held in contravention of Section 171 for unpassed ITC benefit of Rs. 14,94,622; ordered to remit balance to 25 eligible buyers with interest and penalized for default.	Click Here	Central Goods and Services Tax Act, 2017