{"id":74186,"date":"2025-10-17T08:08:44","date_gmt":"2025-10-17T02:38:44","guid":{"rendered":""},"modified":"2025-10-17T08:08:44","modified_gmt":"2025-10-17T02:38:44","slug":"igst-cannot-be-separately-levied-on-service-element-of-composite-supply-when-goods-component-already-taxed-show-cause-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74186","title":{"rendered":"IGST cannot be separately levied on service element of composite supply when goods component already taxed &#8211; show cause quashed"},"content":{"rendered":"<p>IGST cannot be separately levied on service element of composite supply when goods component already taxed &#8211; show cause quashed<br \/>Case-Laws<br \/>GST<br \/>HC allowed the writ petition and quashed the show cause notice issued by the revenue officer, holding that levy of IGST on a service component is impermissible where IGST has already been concomitantly imposed on the goods component of a composite supply. The HC, following the SC precedent, concluded that a tax treated by legislation as part of th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93445\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IGST cannot be separately levied on service element of composite supply when goods component already taxed &#8211; show cause quashedCase-LawsGSTHC allowed the writ petition and quashed the show cause notice issued by the revenue officer, holding that levy of I<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74186","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74186"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74186\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}