IMPORTANT GST CASE LAWS 07.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 9 (Composite Supply)	Shubhabrata Chowdhury, In re	Operation and maintenance of vehicles/machinery for municipalities is a Composite Supply (Maintenance is principal).• If value of goods ≤ 25%: Exempt (Sr. 3A, Notif. 12/2017).• If value of goods > 25%: Taxable @ 18% (Sr. 25, Notif. 11/2017).	Click Here
CGST Act, 2017	Section 11 (Exemption)	Shubhabrata Chowdhury, In re	Supply of unskilled labour/drivers for cleaning Ganga ghats, offices, and sweeping roads is a Pure Service provided to a local authority and is Exempt under Sr. No. 3 of Notification No. 12/2017-CT(R).	Click Here
CGST Act, 2017	Section 9 (RCM vs Forward Charge)	Mining Geological and Metallargical Institute of India, In re	[Important Update] MGMI, though a non-profit, is a “Body Corporate.” Due to 2025 amendments to RCM notifications (excluding body corporate suppliers), sponsorship services provided by MGMI are liable to GST on Forward Charge (MGMI pays), not RCM.	Click Here
CGST Act, 2017	Section 9 (Mixed Supply)	Jivraj Tea International (P.) Ltd., In re	Bundling free sachets of premix tea with other teas as an introductory offer is a Mixed Supply, not composite, as they are not naturally bundled. GST applies at the highest rate of the items in the bundle.	Click Here
CGST Act, 2017	Classification (HSN 3003/3004)	Sett Dey and Co Homoeo Lab, In re	Medicaments Classification: • Single constituent: HSN 3004 (5%). • Two+ constituents (retail packed): HSN 3004 (5%). • Two+ constituents (bulk): HSN 3003 (5%).	Click Here
CGST Act, 2017	Section 169 (Service of Notice)	Bambino Agro Industries Ltd v. State of U.P.	Digital vs. Physical Service: While portal upload is valid service, for determining the date of ‘communication’ (for limitation), the date of physical/offline service may prevail over the electronic date if served via both modes.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 04.01.2026