Input tax credit is allowed for statutory employee canteens but blocked for voluntary contractual worker facilities. Issue Whether an employer can claim Input Tax Credit (ITC) on GST charged by Canteen Service Providers (CSPs) for running an in-house canteen when the facility is mandatorily required under Section 46 of the Factories Act, 1948 for regular… Read More »
Input tax credit is eligible for specialized steel CCV towers as plant and machinery structural support. Issue Whether the Input Tax Credit (ITC) on inputs and input services used for the construction of a specialized steel Continuous Vulcanization (CCV) tower is blocked under Section 17(5)(c) and 17(5)(d) of the CGST Act, or whether it qualifies… Read More »
Raw, unprocessed Psyllium seeds sold via APMC directly from farmers are exempt from GST. Issue Whether raw, unprocessed Psyllium (Isabgol) seeds procured from farmers via APMC auctions and supplied without any form of processing are exempt from GST under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate). Facts The applicant is a GST-registered… Read More »
Laundry soap bars below 500 grams are classifiable as other soap taxable at 18% GST. Issue Whether laundry soap bars weighing below 500 grams (HSN 34011942) fall under Serial No. 251 of Schedule I as “toilet soap” attracting a 5% GST rate, or under Serial No. 66 of Schedule II as “other soap” attracting an… Read More »
Temple auction amount for human hair collection license is a taxable service under GST. Issue Whether the license granted via e-tender by a temple department to collect tonsured human hair constitutes a taxable “supply of service” under Section 7 of the CGST Act. Whether the exemption on the supply of human hair as goods under… Read More »
Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Issue Whether the two different models of food supply by an outdoor caterer—(i)… Read More »
Viscous Fan Drive Assemblies qualify as fluid couplings under Heading 8483 rather than general automotive parts, reducing the applicable GST rate from 28% to 18%. Issue Whether a Fan Drive Assembly designed for engine cooling in commercial and utility vehicles is classifiable as a fluid coupling under Heading 8483 or as a motor vehicle part… Read More »
PPA for rooftop solar constitutes a pure supply of exempt electricity, absolving the asset owner from construction tax or local GST registration. Issue Whether the construction and operation of a rooftop solar plant on a client’s premises under a Power Purchase Agreement (PPA) triggers a separate GST liability for construction services, and whether an out-of-state… Read More »
Inpatient Ayurvedic Treatment with Room Rent Under Five Thousand Rupees Is Exempt, But Outpatient Medicine Supplies Are Liable to GST Issue Whether the inpatient and outpatient healthcare services, including bundled medicines and room accommodation, provided by an Ayurvedic clinical establishment are eligible for GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate).… Read More »
Biodiesel Blends with Seventy Percent or More Petroleum Oil Fall Under Heading 2710, While Blends Below Seventy Percent Are Classifiable Under Heading 3826 Issue Whether biodiesel-diesel blends of varying proportions (B20, B30, B40, B50, B60, and B70) are classifiable under Heading 2710 as petroleum oil preparations or under Heading 3826 as biodiesel mixtures, based on… Read More »