IMPORTANT GST CASE LAWS 09.03.2026
| Relevant Act | Section / Notification | Case Law Title / Authority | Citation | Brief Summary |
| CGST Act, 2017 | Section 9 | Frutta Services (P.) Ltd., In re | Click Here | Supply of cooked food via partner kitchens to corporate clients with logistics/quality oversight is a composite supply (SAC 996337) taxable at 18% under Entry 7(vi) of Notif. 11/2017. |
| CGST Act, 2017 | Section 9 | Jaypee Enterprises, In re | Click Here | Simultaneous sale of plot and construction agreement constitutes a single composite contract for ‘original works’ taxable at 1.5% (Affordable) or 7.5% (Others). |
| CGST Act, 2017 | Section 15 | Ponnusamy Thangaraj, In re | Click Here | Valuation based on “margin” is not available for the sale of a used car if the seller is not regularly in the business of dealing in second-hand goods; tax is due on full consideration. |
| CGST Act, 2017 | Section 16 | Frutta Services (P.) Ltd., In re | Click Here | An aggregator taxed at 18% under Entry 7(vi) is eligible for ITC on inward supplies of food as no credit restriction applies to this specific entry and the proviso to Sec 17(5)(b)(i) allows it. |
| CGST Act, 2017 | Section 17 | Gail (India) Ltd., In re | Click Here | ITC on cross-country pipelines is blocked under Sec 17(5)(c) & (d) as they are “pipelines outside factory,” considered immovable property and not “plant and machinery.” |
| CGST Act, 2017 | Section 98 | Geeta Rani Mohanty, In re | Click Here | An application for Advance Ruling is not maintainable if the identical question is already pending under audit or adjudication proceedings (Section 98(2) bar). |
For More :- Read IMPORTANT GST CASE LAWS 07.03.2026