GST CASE LAW 22.06.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| Central Goods and Services Tax Act, 2017 | Section 7 | Rangaraj (Chelliah Rangaraj), In re | Granting a license by a temple to collect tonsured human hair against auction consideration is a “supply of service”. Licensing acts as a distinct commercial activity after the religious offering is completed. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 9 | Swadeshi Soap Industries, In re | Laundry soap bars under 500 gms that differ from toilet soap in composition, BIS standards, and intended use are classified under tariff item 34011942. They do not qualify as toilet soap and attract a lower GST rate of 5% instead of 18%. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 11 | Jigneshkumar Narayandas Patel, In re | Unprocessed Psyllium Seeds (Isabgol) procured directly from farmers through APMC auctions without drying, crushing, or freezing qualify as “fresh” seeds. They are exempt under Entry 87 (HSN 1211) of Notification No. 10/2025-CTR. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 11 | Rangaraj (Chelliah Rangaraj), In re | The GST exemption on human hair as goods under Notification 10/2025-CTR does not cover auction or license fees paid to temples for the collection rights; this distinct licensing service is taxable under SAC 9997. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 17 | Apar Industries Ltd., In re | Input Tax Credit (ITC) is allowable on inputs and services used to construct a specialized vertical steel CCV tower serving as vital structural support for a machinery line. The Section 17 explanation covers such structural supports within “plant and machinery”. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 17 | Aditya Auto Products & Engineering India (P). Ltd., In re | ITC cannot be claimed on GST paid for canteen services provided to contractual workers. There is no direct employer-employee relationship and no statutory mandate to provide them with canteen facilities. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 17 | Aditya Auto Products & Engineering India (P). Ltd., In re | The applicant is eligible to avail ITC on GST charged by Canteen Service Providers for services extended to regular, full-time employees as mandated under Section 46 of the Factories Act, 1948. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 97 | Indian Co-Operative Credit Society Ltd., In re | Questions raised by a co-operative society regarding taxability of transactions undertaken by its member-volunteers (facilitators) are inadmissible. Advance rulings can only be issued on supplies undertaken by the applicant themselves. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 171 | DG Anti Profiteering, DGAP v. ASR Cinema LLP | A cinema operator who raised ticket base prices when the GST rate fell from 18% to 12%—keeping the ultimate consumer cost identical—failed to pass on the tax benefit. The operator is liable to return the profiteered amount plus interest. |
2026
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| West Bengal Goods and Services Tax Act, 2017 | Chapter 39 (Classification) | Jai Hind Plastic, In re | Polypropylene closures (stoppers, lids, caps) manufactured from polymers of propylene fall under Chapter 39 and are specifically classifiable under tariff item 39235090. |
2026
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| West Bengal Goods and Services Tax Act, 2017 | Chapter 39 (Classification) | Jai Hind Plastic, In re | Polypropylene packing boxes used as cases, crates, and similar articles for the packaging of goods fall under Chapter 39 and are classifiable under tariff item 39231090. |
2026
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