GST CASE LAWS 30.10.2026
Here is the requested information formatted into a table for easy reference:
| Section / Reference | Case Law / Notification Title | Brief Summary | Citation / Notification No. | Relevant Act / Context |
| Notifications & Rules | Notification | Government extends e-invoicing requirements to recipient-generated self-invoices under RCM and import of services for eligible registered persons with aggregate turnover exceeding ₹5 crore, effective 01-01-2027. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | CGST Rules, 2017 amended to introduce Rule 14B (registration using e-commerce warehouses), streamline refund procedures, remove the 1.5-times cap for inverted duty structure refunds, and introduce an objection/hearing mechanism for ITC blocking orders. | Click here | CGST Rules, 2017 |
| Notifications & Rules | Notification | Revised GST rates (2.5% or 9%) and ITC conditions prescribed for electric vehicle transport and rental services (where battery charging is included); updated definitions for GTA and electrically operated vehicles. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | Clarified 2.5% CGST rate for registered seaweed-extract-based bio-stimulants and inserted retreaded tractor tyres under the 2.5% schedule (excluding them from the 9% entry), effective 01-11-2026. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | Psyllium seeds (Isabgol/Isabgol – tariff item 1211 90 13) included under the Schedule of GST-exempt goods, effective 01-11-2026. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | Amends GST exemption entries for helicopter passenger transport (seat-share basis in specified NE States/Bagdogra), Seamen’s Provident Fund Organisation services, toll-related rights, and coffee curing services, effective 01-11-2026. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | Increased CGST rate under reverse charge (RCM) from 6% to 9% on passenger motor vehicle renting services (where fuel cost is included) provided to a body corporate, effective 01-11-2026. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | Expanded GST RCM coverage to supplies of used cooking oil, plastic waste/scrap, tyre waste/scrap, and E-waste/scrap by unregistered persons to registered persons, effective 01-11-2026. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | Revised delivery service provisions via E-commerce Operators (ECOs), excluding cases where the service provider is liable for registration under Section 22(1) of the CGST Act, 2017, effective 01-11-2026. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | Aligned the definition of “Nominated Agency” for GST exemption on gold, silver, or platinum supplies with entities listed in Appendix 4B of DGFT’s Handbook of Procedures, effective 01-11-2026. | Click Here | CGST Act, 2017 |
| Notifications & Rules | Notification | Excluded suppliers of used cooking oil, plastic waste/scrap, tyre waste/scrap, metal scrap, and E-waste/scrap from the existing exemption from GST registration, effective 01-11-2026. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | Expanded GST TDS coverage to registered persons receiving used cooking oil, plastic/tyre/metal scrap, and E-waste/scrap from other registered persons, effective 01-11-2026. | Click here | CGST Act, 2017 |
| Notifications & Rules | Notification | Notified special GST provisions for TOT model highway concessionaires providing O&M services; GST is payable on escrow debits/charges in the tax period incurred, effective 01-11-2026. | Click here | CGST Act, 2017 |
| Section 6 | Sanskriti Exim (P.) Ltd. v. Directorate General of GST Intelligence, DZU | State GST proceedings (ineligible ITC from cancelled suppliers) and DGGI proceedings (fraudulent ITC via fictitious invoices for export refunds) involved distinct subject matters, so the statutory bar against parallel proceedings did not apply. | Click here | Central Goods and Services Tax Act, 2017 |
| Section 16 | Rahul Kumar Dwivedi v. Shri Shyam Kripa Associates | Mere GSTR-2A vs GSTR-3B mismatch did not justify ITC reversal where excess ITC was a valid deferred claim from an earlier year substantiated by GSTR-9, books, genuine invoices, and tax payment. | Click here | Central Goods and Services Tax Act, 2017 |