Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
14 rulings found
Jammu & Kashmir and Ladakh High Court
Where petitioner-taxi union was permitted to operate on public land under temporary allotment and rental terms, respondents could not demand GST on rentals for period prior to 08.07.2017 since GST came into force only thereafter, and petitioner was liable for dues with GST only for period commencing from 08.07.2017
GSTAT Hyderabad
Where outsourced caterer supplied food to in-patients within a hospital under contract, and only one supply, namely food, was made to hospital and not as part of composite healthcare supply, GST was leviable on such supply, as composite supply test failed and CBIC Circular supporting exemption applied only to supplies directly by healthcare provider and not outsourced caterer GST: Where caterer did not pay tax on in-patient food supplies based on an incorrect understanding of a Board Circular and no deliberate non-payment was established, invocation of section 74 was unsustainable, and dropping of penalty further negated mala fide intent, thus proceedings were to be treated under section 73 with proper re-determination of tax, interest and penalties GST: Where caterer supplied food to in-patients as per agreement with invoices showing no separate GST tax and department did not allege collection of tax above invoice value, invoice value was to be treated inclusive of tax, requiring application of cum-tax valuation under Rule 35, and tax liability was to be recomputed accordingly, ensuring no excess collection beyond statutory due
Calcutta High Court
Where electrical line repair and maintenance services had been completed in 2015 before introduction of GST, subsequent approval and billing in 2019 could not alter date of supply or bring completed services within GST regime, consequently payment withheld for want of GST registration was directed to be released with interest after deducting tax, if any, applicable under pre-GST regime
Madras High Court
Where registered dealer challenged denial of composition levy prior to 01.04.2019 relying on Notification 02/2019, since enhanced turnover threshold under composition scheme was operative only from 01.04.2019 as implemented by Notification 14/2019, benefit could not be granted for any period before that date and writ petition was dismissed
Rajasthan High Court
Where a school challenged levy and collection of GST on affiliation fees via circular and notice, and precedence established parity between school and college affiliations regarding GST applicability, levy on school affiliation fees was held unsustainable and both impugned circular and subsequent notice along with all consequential proceedings were to be quashed on the basis of parity with legal precedent
Karnataka High Court
Where property acquired by compulsory acquisition for highway widening included land with attached structure and compensation was awarded, deduction of GST from compensation was unwarranted since such expropriation did not constitute a supply of goods or services under GST scheme and no statutory basis existed for GST levy, thus GST deduction was ultra vires and liable for refund
AAR Gujarat
Where applicant job worker performs offset printing and related pre- and post- printing activities on kraft paper and duplex paper supplied by principals without transfer of title, these constitute naturally bundled composite supply with offset printing as principal supply under Heading 9988, and since principal goods attract 18 percent GST, entry 26(iv) applies making job work taxable at 18 percent GST
AAR Rajasthan
Where a GST-registered JV undertook a composite works contract under HSN 9954 for sewerage treatment infrastructure and relied on Notification 11/2017-CTR for 12% GST at bid stage before its concessional entry was omitted by later notification, applicable rate as on 01.06.2022 was 12 percent, since omission operated prospectively from 18.07.2022
AAR Rajasthan
Job work services for processing raw brass falling under HSN 7403 into brass statues under HSN 8306 are taxable at 5 per cent under Heading 9988 subject to applicant being registered at relevant time and where such registration condition is not fulfilled such services are taxable at 18 per cent GST: Statues/vases made of resin are not classifiable under HSN 9703 00 90 as Chapter Note 4 to Chapter 97 makes it clear that heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character; Resin statues merit classification under tariff item 3926 40 29 and ornamental resin vases under tariff item 3926 40 99 GST: Deities made of marble are classifiable under HSN 6802 91 00 and same are exempt from GST from 22-9-2025, however it is clarified that exemption is available only where article supplied is in a fact a 'deity', decorative statues or figures which are not deities would not get benefit of exemption GST: Deities made of tropical wood are classifiable under chapter 44, specifically under HSN 4420 11 00 and same are exempt from GST, provided that article supplied is in fact a deity and not decorative statues or figures GST: Deities made of wood other than tropical wood are classifiable under chapter 44, specifically under HSN 4420 19 00 and same are exempt from GST, provided that article supplied is in fact a deity and not decorative statues or figures
Karnataka High Court
Where contractors executing government works spanning pre-GST and post- GST periods faced disputes on segregation of supplies, GST computation and supplementary agreements, writ petitions were to be allowed in terms of specific and operative directions laid down in Chandrashekaraiah v. State of Karnataka [2024] 158 appropriate proceedings
Madras High Court
Purchase tax under TNGST and TNVAT was leviable on sand, gravel and jelly purchased from unregistered dealers and used in works contracts; Constitution Bench precedent affirmed such levy, and orders of first appellate authority and Tribunal annulling purchase tax were perverse and set aside, restoring assessments. TNGST: Purchase tax under Section 7-A under TN General Sales Tax Act, 1959 was validly leviable on materials purchased from unregistered dealers for works contracts; Section 7-A operated independently of Section 3-B, which governed taxable turnover of transfer of property, and non obstante clause did not exclude purchase tax on goods not previously tax-suffered. VAT: Purchase tax and penalty were validly leviable on materials purchased from unregistered dealers and used in works contracts; upon upholding purchase-tax liability, returns would become incorrect and incomplete, attracting statutory penalties under both TNGST and TNVAT enactments, and assessee’s challenge was to be dismissed
Telangana High Court
Where tech-park premises were leased with amenities and furniture to IT companies under composite rental agreements granting only permission to use without possession or control, with common and non-exclusively deliverable facilities, no transfer of right to use goods occurred; receipts arose from service contracts were not amenable to sales tax
Madras High Court
Where GST-registered contractor in Tamil Nadu executed a construction contract for Supreme Court building at Port Louis, Mauritius under Government of India grant and SCN was issued alleging supply linkage with India based on procurement and financial consolidation, writ to quash SCN was premature as alleged lack of jurisdiction was not patent but required factual examination; so writ appeal was to be dismissed
Karnataka High Court
Where a Class-I contractor, after award of works contract before GST regime, paid differential GST arising from transition from VAT to GST and sought reimbursement from State which remained unresolved, State as service recipient was obligated to reimburse such differential GST attributable to regime change since petitioner had executed work and discharged due tax as per law