GST CASE LAW 06.07.2026 Relevant Act Section Case Law Title / Issuing Authority Citation Brief Summary Central GST Act, 2017 E-Way Bill Compliance Goods and Services Tax Network (GSTN) Click Here GSTN Advisory/FAQs: Clarifies the mandatory capture of “Ship-to GSTIN” in Bill-to/Ship-to transactions and voluntary closure of e-Way Bills. Explains API changes, system validations, and… Read More »
GST CASE LAW 04.07.2026 Relevant Act Section Case Law Title Citation Brief Summary West Bengal GST Act, 2017 Classification / Rate Notification Sage Organics (P.) Ltd., In re Click Here 1. Non-alcoholic beverage preps without fruit pulp/juice used as bases for dilution fall under HSN 2202 99 90 (Taxable @ 20% CGST + 20% SGST).… Read More »
GST CASE LAW 03.07.2026 Relevant Act Section Case Law Title / Update Source Brief Summary Citation CGST Act, 2017 N/A (Advisory) GSTN Advisory on AATO Timeline Revised timeline for amending Aggregate Annual Turnover (AATO) for FY 2025-26 due to automatic system updates. Taxpayers can amend AATO from 01-07-2026 to 31-07-2026; tax officers will verify from… Read More »
GST CASE LAWS 29.07.26 Section / Rule Case Law Title / Circular Brief Summary Citation Relevant Act N/A (Jurisdiction) Circular No. 255/01/2026-GST, Dated 25-06-2026 CBIC clarified that GST proceedings validly initiated by a transferor officer before a taxpayer’s migration remain valid. However, subsequent, implementation, and consequential actions must be managed by the transferee officer. Click… Read More »
GST CASE LAWS 27.06.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Sec 9 Commissioner of Central Tax v. Sadguru Infratech (P.) Ltd. Click Here Incremental GST liability reimbursement due to the pre/post-GST rollout transition is a purely contractual issue between the contracting parties. It does not bind tax authorities, and… Read More »
GST CASE LAWS 25.06.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary Gujarat GST Act, 2017 Section N/A (Tariff Classification) Sagar Aqua Culture (P.) Ltd., In re Click Here Paddle Wheel Aerators used in aquaculture ponds do not fall under agriculture machinery (Heading 8436). They are classified under the residual heading 8479… Read More »
GST CASE LAWS 24.06.2-26 Relevant Act Section Case Law Title Citation Brief Summary Rajasthan GST Act, 2017 / CGST Act, 2017 Tariff Classification SGS Packaging (P.) Ltd., In re 2026 Click Here Non-biodegradable paper bags do not qualify for concessional 5% GST under Entry 319 or 322. They fall under Heading 4819 and attract 18%… Read More »
GST CASE LAWS 23.06.2026 Here is the structured summary of the GST case laws organized into a scannable table format, categorised by their respective section, case title, brief summary, citation, and the relevant act. Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 30 Anand Reddy Jejah v. Joint Commissioner (State… Read More »
GST CASE LAW 22.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 7 Rangaraj (Chelliah Rangaraj), In re Granting a license by a temple to collect tonsured human hair against auction consideration is a “supply of service”. Licensing acts as a distinct commercial activity after the… Read More »
GST CASE LAWS 20.06.2026 Relevant Act Section Case Law Title / Issuing Authority Brief Summary Citation GST Advisory N/A (API Advisory) GSTN (Goods and Services Tax Network) Issued an advisory for mandatory “Ship-to” GSTIN capture in Bill-to/Ship-to transactions and voluntary e-Way Bill closure. Permits “URP” (Unregistered Person) where the Ship-to GSTIN is unavailable. Sandbox testing… Read More »