AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3A

AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3ACase-LawsGSTAAR held that services provided by the applicant to designated Municipal Corporations and Municipalities are rendered to “local

AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3A
Case-Laws
GST
AAR held that services provided by the applicant to designated Municipal Corporations and Municipalities are rendered to “local authorities” under s.2(69) CGST Act, as these bodies are “Municipalities” under Arts. 243P and 243Q of the Constitution. The activities are in relation to functions entrusted under Arts. 243G and 243W, read with the Eleventh and Twe

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Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CT

Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CTCase-LawsGSTAAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and

Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CT
Case-Laws
GST
AAR held that security and scavenging services provided by the applicant to Government of West Bengal medical colleges and hospitals are exempt from GST under Entry 3 of N/N 12/2017-CT (Rate) dated 28.06.2017. The authority found the services to be “pure services” (no supply of goods), supplied to the State Government, and in relation to functions entrus

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Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward charge

Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward chargeCase-LawsGSTThe AAR held that the applicant, a not-for-profit entity incorporated under the Companies Act, 1882 and presently gov

Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward charge
Case-Laws
GST
The AAR held that the applicant, a not-for-profit entity incorporated under the Companies Act, 1882 and presently governed by s. 8 of the Companies Act, 2013, qualifies as a “company” and hence a “body corporate” under the Companies Act, 2013. It is neither a co-operative society nor a body corporate notified for exclusion. Consequently, for sponso

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AAR clarifies medicaments under pharmacopoeia formulas taxed at 5% GST under HSN 30039014, 30049014, Notification 1/2017

AAR clarifies medicaments under pharmacopoeia formulas taxed at 5% GST under HSN 30039014, 30049014, Notification 1/2017Case-LawsGSTAAR held that the applicant’s products qualify as “medicaments” under the GST Tariff when manufactured exclusively as per f

AAR clarifies medicaments under pharmacopoeia formulas taxed at 5% GST under HSN 30039014, 30049014, Notification 1/2017
Case-Laws
GST
AAR held that the applicant's products qualify as “medicaments” under the GST Tariff when manufactured exclusively as per formulae in the specified authoritative pharmacopoeias. Medicaments consisting of two or more constituents, mixed for therapeutic or prophylactic use and not put up in measured doses or retail packing, are classifiable under HSN 30039

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Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GST

Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GSTCase-LawsGSTAAR held that supply of carbonated drinks (aerated water) by the applicant’s restaurant, whether served alone or along with

Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GST
Case-Laws
GST
AAR held that supply of carbonated drinks (aerated water) by the applicant's restaurant, whether served alone or along with food, constitutes “restaurant service” and a composite supply under Clause 6(b) of Schedule II. The beverages are value-added, served in restaurant glassware with accompaniments, and consumed using the restaurant's facilities, thus q

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AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12/2017-CT, serial 3

AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12/2017-CT, serial 3Case-LawsGSTAAR held that the applicant’s activities for the State PHE Directorate under the JJM-comprising digitalisation and moni

AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12/2017-CT, serial 3
Case-Laws
GST
AAR held that the applicant's activities for the State PHE Directorate under the JJM-comprising digitalisation and monitoring of water supply schemes, GIS-based data management, development and enhancement of software/applications (including Jal Mitra and UTWID generation), technical consultancy, documentation, and orientation programmes-constitute “

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AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)

AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)Case-LawsGSTAAR held that transfer of assets and liabilities from the transferor to the transferee constitutes a “service by way of transfer of a

AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)
Case-Laws
GST
AAR held that transfer of assets and liabilities from the transferor to the transferee constitutes a “service by way of transfer of a going concern as a whole or an independent part thereof” and is therefore an exempt supply under Sl. No. 2 of N/N 12/2017-CT(R). It further ruled that the work orders relating to digital asset management, GIS/WebGIS-based monitoring

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GTA services via e-commerce portal to unregistered customers exempt under Sl. No. 21A, Notification 12/2017-CT (Rate)

GTA services via e-commerce portal to unregistered customers exempt under Sl. No. 21A, Notification 12/2017-CT (Rate)Case-LawsGSTAAR held that the applicant’s proposed activities constitute “goods transport agency” (GTA) services because it will transport

GTA services via e-commerce portal to unregistered customers exempt under Sl. No. 21A, Notification 12/2017-CT (Rate)
Case-Laws
GST
AAR held that the applicant's proposed activities constitute “goods transport agency” (GTA) services because it will transport goods by road and issue consignment notes transferring lien and responsibility for safe delivery. Issuance of a consignment note was treated as a sine qua non for GTA status, consistent with the pre-GST service tax regime. The end c

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Tax demands before 04.09.2019 barred against successful resolution applicant due to IBC clean slate after CIRP

Tax demands before 04.09.2019 barred against successful resolution applicant due to IBC clean slate after CIRPCase-LawsGSTHC, dealing with tax demands post-CIRP under IBC, held that in view of prior coordinate bench rulings in the petitioner’s own matters

Tax demands before 04.09.2019 barred against successful resolution applicant due to IBC clean slate after CIRP
Case-Laws
GST
HC, dealing with tax demands post-CIRP under IBC, held that in view of prior coordinate bench rulings in the petitioner's own matters and the language of NCLT orders, the relevant date of final approval of the resolution plan is 04.09.2019, when the new management assumed control on a “clean slate” basis. Consequently, the impugned order raising demands for the pe

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Clarifying CGST Sections 129 and 130: Confiscation Threshold, Tax Evasion Intent, and Limits After Section 67(6) Omission

Clarifying CGST Sections 129 and 130: Confiscation Threshold, Tax Evasion Intent, and Limits After Section 67(6) OmissionCase-LawsGSTHC upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 13

Clarifying CGST Sections 129 and 130: Confiscation Threshold, Tax Evasion Intent, and Limits After Section 67(6) Omission
Case-Laws
GST
HC upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 130 can be invoked at the threshold if, upon interception and seizure during transit, the proper officer forms an opinion of intention to evade tax based on attendant circumstances. Section 129 applies where no such intention is found,

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Interim Protection Granted Against Composite Section 74 CGST Demand-Cum-Show Cause Notices Covering Multiple Tax Periods

Interim Protection Granted Against Composite Section 74 CGST Demand-Cum-Show Cause Notices Covering Multiple Tax PeriodsCase-LawsGSTHC entertained a challenge to a composite demand-cum-show cause notice issued under Section 74 of the CGST Act, 2017 coveri

Interim Protection Granted Against Composite Section 74 CGST Demand-Cum-Show Cause Notices Covering Multiple Tax Periods
Case-Laws
GST
HC entertained a challenge to a composite demand-cum-show cause notice issued under Section 74 of the CGST Act, 2017 covering multiple tax periods. Observing that a coordinate bench had earlier granted a reasoned interim order in similar matters, and that no contrary view had been taken by any other bench, the HC applied the rule of consistency and noted

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Contractor entitled to reimbursement of extra tax from KVAT to GST transition on ongoing works, with returns relaxed

Contractor entitled to reimbursement of extra tax from KVAT to GST transition on ongoing works, with returns relaxedCase-LawsGSTHC held that the petitioner-contractor is entitled to reimbursement of differential tax arising from transition from KVAT to GS

Contractor entitled to reimbursement of extra tax from KVAT to GST transition on ongoing works, with returns relaxed
Case-Laws
GST
HC held that the petitioner-contractor is entitled to reimbursement of differential tax arising from transition from KVAT to GST in respect of ongoing works contracts, following its earlier decision in a similar matter. The respondent-State and its agencies were directed to segregate pre- and post-01.07.2017 work, assess tax liability under KVAT for pre-GST

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Proceedings u/s73 U.P. GST Act Void When Initiated Against Deceased Proprietor Without Notifying Legal Heirs

Proceedings u/s73 U.P. GST Act Void When Initiated Against Deceased Proprietor Without Notifying Legal HeirsCase-LawsGSTHC quashed proceedings initiated under s.73 of the U.P. GST Act, 2017 against a proprietary concern whose sole proprietor had died prio

Proceedings u/s73 U.P. GST Act Void When Initiated Against Deceased Proprietor Without Notifying Legal Heirs
Case-Laws
GST
HC quashed proceedings initiated under s.73 of the U.P. GST Act, 2017 against a proprietary concern whose sole proprietor had died prior to issuance of show cause notice. The Court held that s.93 governs the liability of legal representatives for tax, interest or penalty post death, but does not authorize determination of liability in the name of a deceased person.

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Tax authority told to adjust SGST and CGST toward IGST and refund excess u/s 77 GST Act

Tax authority told to adjust SGST and CGST toward IGST and refund excess u/s 77 GST ActCase-LawsGSTHC quashed the impugned orders concerning misclassification of tax paid under SGST and CGST instead of IGST. It directed the tax authorities to reconsider t

Tax authority told to adjust SGST and CGST toward IGST and refund excess u/s 77 GST Act
Case-Laws
GST
HC quashed the impugned orders concerning misclassification of tax paid under SGST and CGST instead of IGST. It directed the tax authorities to reconsider the matter afresh by duly appropriating the amounts already deposited under SGST and CGST towards the IGST liability. The Court further mandated that, upon such reconsideration, any excess payment or refund legitimately due to the pet

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Contractor allowed to seek refund of differential GST on pre-GST works contracts, similar to earlier writ directions

Contractor allowed to seek refund of differential GST on pre-GST works contracts, similar to earlier writ directionsCase-LawsGSTHC dealt with a writ petition seeking refund of differential GST (GST minus VAT) on works contracts executed under the earlier

Contractor allowed to seek refund of differential GST on pre-GST works contracts, similar to earlier writ directions
Case-Laws
GST
HC dealt with a writ petition seeking refund of differential GST (GST minus VAT) on works contracts executed under the earlier VAT regime, where contractors had not remitted GST. Noting that a co-ordinate Bench had already issued comprehensive directions on an identical issue, the HC held the petitioner similarly circumstanced and entitled to the same relief

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Jal Jeevan Mission data collection via mobile app held exempt pure service under Art. 243G, 243W, Notification 12/2017-CT

Jal Jeevan Mission data collection via mobile app held exempt pure service under Art. 243G, 243W, Notification 12/2017-CTCase-LawsGSTAAR held that the applicant’s services of collecting household data through a mobile app for Functional Household Tap Conn

Jal Jeevan Mission data collection via mobile app held exempt pure service under Art. 243G, 243W, Notification 12/2017-CT
Case-Laws
GST
AAR held that the applicant's services of collecting household data through a mobile app for Functional Household Tap Connection (FHTC) under the Jal Jeevan Mission constitute pure services in relation to functions entrusted to Panchayats and Municipalities under Art. 243G and 243W of the Constitution. The activities, involving software development and

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GST exemption for JJM pure services: data validation, GIS work, training under Notification 12/2017-CT, Serial No.3

GST exemption for JJM pure services: data validation, GIS work, training under Notification 12/2017-CT, Serial No.3Case-LawsGSTAAR held that the applicant’s activities relating to field-level data validation of Functional Household Tap Connections, orient

GST exemption for JJM pure services: data validation, GIS work, training under Notification 12/2017-CT, Serial No.3
Case-Laws
GST
AAR held that the applicant's activities relating to field-level data validation of Functional Household Tap Connections, orientation programmes for mission stakeholders, and GIS-based collection and visualization of components of Piped Water Supply Schemes are integrally connected to supply of safe drinking water under JJM. These services fall within functio

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GST on chit funds: Only foreman commission taxable; interest and penalties on subscriber defaults treated as exempt loans

GST on chit funds: Only foreman commission taxable; interest and penalties on subscriber defaults treated as exempt loansCase-LawsGSTHC held that while remuneration/commission up to 7% of the gross chit amount received by the foreman is taxable under GST

GST on chit funds: Only foreman commission taxable; interest and penalties on subscriber defaults treated as exempt loans
Case-Laws
GST
HC held that while remuneration/commission up to 7% of the gross chit amount received by the foreman is taxable under GST as per Section 21(b) of the Chit Funds Act, 1982, interest and penalty recovered from defaulting subscribers under Section 21(c) are of a different character. Relying on the characterization of chit amounts as loans recoverable as de

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Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declined

Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declinedCase-LawsGSTHC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory

Fraudulent ITC claim dispute relegated to GST appeal u/s 107 CGST Act, writ jurisdiction declined
Case-Laws
GST
HC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGS

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Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)

Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)Case-LawsGSTHC held that petitioner, an Input Service Distributor, could not be denied transition and distribution of eligible ITC merely due to GSTN port

Input Service Distributor allowed transitional ITC despite GSTN glitches u/s 140(7) and Rule 39(1)(a)
Case-Laws
GST
HC held that petitioner, an Input Service Distributor, could not be denied transition and distribution of eligible ITC merely due to GSTN portal glitches that prevented timely filing of TRAN-01 and consequent distribution within one month under Rule 39(1)(a) of the CGST Rules. Interpreting Section 140(7) CGST Act, the HC held that legitimate transitional credit, clearly re

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GST demand on escrowed lease amounts for government entities quashed, relying on Finance Ministry clarification and exemption

GST demand on escrowed lease amounts for government entities quashed, relying on Finance Ministry clarification and exemptionCase-LawsGSTHC examined the levy of GST on lease amounts deposited in an escrow account, meant to be ultimately transferred to the

GST demand on escrowed lease amounts for government entities quashed, relying on Finance Ministry clarification and exemption
Case-Laws
GST
HC examined the levy of GST on lease amounts deposited in an escrow account, meant to be ultimately transferred to the Ministry of Urban Development or the Consolidated Fund of India. Petitioner contended that receipts included consideration from Government Departments and Autonomous Bodies, which are exempt from GST, and that demand raised on the e

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IndiGo moves Delhi HC seeking refund of Rs 900 crore Customs duty

IndiGo moves Delhi HC seeking refund of Rs 900 crore Customs dutyGSTDated:- 12-12-2025PTINew Delhi, Dec 12 (PTI) InterGlobe Aviation, which operates the IndiGo airline, on Friday approached the Delhi High Court seeking refund of more than Rs 900 crore pai

IndiGo moves Delhi HC seeking refund of Rs 900 crore Customs duty
GST
Dated:- 12-12-2025
PTI
New Delhi, Dec 12 (PTI) InterGlobe Aviation, which operates the IndiGo airline, on Friday approached the Delhi High Court seeking refund of more than Rs 900 crore paid as Customs duty on aircraft engines and parts re-imported into India after overseas repairs.
The plea came up before a bench of Justices Prathiba M Singh and Shail Jain. However, Justice Jain recused herself from hearing the matter since her son is a pilot with IndiGo.
The matter will now be heard by another bench subject to the orders of the chief justice.
IndiGo, in its plea, contended that the levy of Customs duty on such re-imports was unconstitutional and amounted

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Haryana CM launches mobile app, online services of excise dept

Haryana CM launches mobile app, online services of excise deptGSTDated:- 12-12-2025PTIChandigarh, Dec 12 (PTI) Haryana Chief Minister Nayab Singh Saini on Friday launched a mobile app and online services of the excise and taxation department, aimed at mak

Haryana CM launches mobile app, online services of excise dept
GST
Dated:- 12-12-2025
PTI
Chandigarh, Dec 12 (PTI) Haryana Chief Minister Nayab Singh Saini on Friday launched a mobile app and online services of the excise and taxation department, aimed at making departmental processes fully tech-driven, ensuring time-bound delivery of services to citizens, and strengthen revenue management.
Saini inaugurated the 'Kar Hiteshi' mobile application developed by the department. The app allows citizens to report GST-related irregularities easily and confidentially.
Users can upload photos, videos or documents to report issues such as fake billing, wrongful input tax credit, unregistered business operations, non-issuance of bills,

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signed permission letters, said the statement.
Saini directed that other excise services, including brand label registration and the licensing module, should also be brought online at the earliest to make departmental processes fully technology-based.
The CM also reviewed the functioning of the excise and taxation department.
It was informed that Haryana has recorded the highest 21 per cent growth in net SGST (State Goods and services tax) collection at the national level, compared to the national average of 6 percent.
The state's net SGST collection in November 2025 stood at Rs 3,835 crore, which is 17 per cent higher than November last year.
The total GST collection till November in the current financial year has reached Rs 83,

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GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)

GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)Case-LawsGSTHC considered cancellation of petitioner’s GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six m

GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)
Case-Laws
GST
HC considered cancellation of petitioner's GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six months. Referring to Rule 22(4) CGST Rules and its proviso, HC held that where a registered person is willing to furnish all pending returns and pay full tax dues with applicable interest and late fee, the proper officer is empowered

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Writ challenges to GST on leasehold industrial plots under CGST listed for detailed hearing on 6 February 2026

Writ challenges to GST on leasehold industrial plots under CGST listed for detailed hearing on 6 February 2026Case-LawsGSTHC, dealing with writ petitions challenging the constitutional validity of certain CGST provisions as applied to GST on assignment of

Writ challenges to GST on leasehold industrial plots under CGST listed for detailed hearing on 6 February 2026
Case-Laws
GST
HC, dealing with writ petitions challenging the constitutional validity of certain CGST provisions as applied to GST on assignment of leasehold industrial plots and superstructures, did not adjudicate the merits. Instead, HC deferred further hearing in all connected matters to 6 February 2026 at 3:00 p.m., subject to part-heard matters. Petitioners were directed t

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