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 »
GST CASE LAWS 18.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 8 Friends Catering CBE, In re Food supply for occasional events (with or without on-site service) is a naturally bundled composite supply and must be treated as a supply of service. Click Here Central… Read More »
GST CASE LAW 18.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Sec 9 Evolve Green Power (P.) Ltd., In re Click Here Where a captive roof-top solar plant is operated by the applicant at an end-consumer’s premises under a PPA (with risks borne by the applicant… Read More »
GST CASE LAWS 17.06.2026 Goods and Services Tax Laws Summary Table Relevant Act Section Case Law Title / Notification Brief Summary Citation Gujarat GST Act, 2017 Customs Tariff Act Classification Eco Green AAC Products (P.) Ltd., In re AAC bricks/blocks do not undergo a firing or ceramic process (autoclaved below 800°C). They fall under Heading… Read More »
GST CASE LAW DIGEST 15.09.2026 Relevant Act Section(s) / Rules Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 2(45) vs. GTA A.V. Cargo Migrators LLP, In re Click Here An online booking platform connecting vehicle owners with customers for a commission qualifies as an Electronic Commerce Operator (ECO), not… Read More »
GST CASE LAWS 15.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Integrated Goods and Services Tax Act, 2017 Section 12 Maithani Enterprises, In re Sales and marketing consulting delivered to a foreign client but performed/utilized in India under a three-party setup acts as an intermediary service. The place of supply is India, meaning… Read More »