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