Important GST Case Laws 04.05.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act Sec 9 PEE AAR Automotive Technologies (P.) Ltd., In re Click Here Classification: Condenser fans and blowers for bus ACs are classifiable as Parts (Heading 8415 90) rather than industrial fans (8414). CGST Act Sec 9 Arti Pitaliya, In… Read More »
Classification of Rubber Rings: Material Composition and Principal Use in Irrigation Systems Facts The Products: The applicant manufactures vulcanized rubber rings specifically designed for use in sprinkler and drip irrigation systems. The Dispute: The manufacturer sought an advance ruling on whether these rings, when supplied separately, could be classified as “parts” of irrigation systems. Assessee’s… Read More »
Reading Down Section 16(2)(c): ITC Protection for Bona Fide Recipients Facts The Petitioner: A private limited company registered under the CGST/KGST Acts, primarily engaged in providing logistics services. The Dispute: The Petitioner challenged the constitutional validity of Section 16(2)(c) and Rule 36(4). The Impugned Provision: Section 16(2)(c) mandates that Input Tax Credit (ITC) can only… Read More »
TDS on Payment to Contractors Introduction Tax is deducted at source (TDS) under section 194C on payments made to resident contractors for carrying out any work, including the supply of labour. The applicable TDS rate is 1% or 2%, depending on the recipient. TDS is deducted at the time of credit or payment, whichever is earlier. Applicability… Read More »
TDS on Winnings from Horse Races Introduction Tax is deducted at source (TDS) at 30% under section 194BB on winnings from horse races (excluding online games). TDS is deducted at the time of payment. Applicability of TDS Deductor:A book-maker or a licensee authorized by the government to conduct horse racing or betting at a racecourse. Deductee:Any resident… Read More »
TDS on Winnings from Online Games Introduction Tax is deducted at source (TDS) at 30% under Section 194BA on net winnings from online games. TDS is deducted at the time of withdrawal or at the end of the financial year, whichever is earlier. The calculation of net winnings is prescribed under Rule 133. Applicability of TDS Deductor:Any person,… Read More »
GST Liability on Frozen Meat in Unit Containers and Right to Reimbursement Facts The Contract: The Petitioner was awarded a contract to supply frozen meat to the Indian Army. The Tax Payment: The Petitioner supplied the goods and deposited GST at the rate of 5%. The Dispute: The Petitioner sought reimbursement of the GST paid… Read More »
TDS on Winnings from Lottery, Crossword Puzzles, and Other Games Introduction Tax is deducted at source (TDS) at 30% under section 194B on winnings from lotteries, crossword puzzles, card games, gambling, betting, or other games (excluding online games). TDS is deducted at the time of payment. Applicability of TDS Deductor:Any person making payments for winnings from lotteries,… Read More »
TDS on Interest (Other than Interest on Securities) Introduction Tax is deducted at source (TDS) at 10% under section 194A on interest (excluding interest on securities) paid or payable to a resident individual if the payer is: A person other than an individual or HUF, or An individual or HUF whose turnover exceeds Rs. 1 crore (business)… Read More »
Efficacious Alternate Remedy: Writ Dismissed Where Statutory Appeal Exists Facts The Business: The Petitioner provides goods transportation services by aircraft and claimed exemptions under Heading 9965. Audit Background: Audits for the period 2017-18 to 2021-22 resulted in no objections regarding the Petitioner’s tax positions. The Dispute: During the audit for 2022-23 and 2023-24, the Department… Read More »