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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Supreme Court · 25 Aug 2025
    Supreme Court Upholds Bar on Seizure of Unaccounted Silver, Currency, and Mobiles During GST Search: Review Petition by Revenue Dismissed

    Commissioner of CGST vs Deepak Khandelwal

    (2025) TaxCorp(IDT) 11488 (SC)

  2. AAR · 23 Aug 2025
    Odisha AAR Clarifies GST Applicability: Branded, Pre-Packaged Rice and Wheat Flour Above 25 kg Attract Tax as per Amended Rate Notification

    In the matter of Eastern Zone Industries Pvt. Ltd.

    (2025) TaxCorp(IDT) 11487 (AAR)

  3. AAR · 23 Aug 2025
    Odisha AAR Affirms Zero-Rated GST Status for Logistics Services Rendered to SEZ Unit for Bauxite Movement

    In the matter of Advait Mining and Constructions LLP

    (2025) TaxCorp(IDT) 11486 (AAR)

  4. AAR · 23 Aug 2025
    Karnataka AAR Clarifies GST Exemption for Maize-Based Cattle Feed: Direct Consumption Exempt, Ingredient Use Taxable at 5%

    In the matter of Bhageerathi Foods

    (2025) TaxCorp(IDT) 11485 (AAR)

  5. AAR · 23 Aug 2025
    Odisha Medical Corporation Recognized as Government Entity, But GST Exemption Denied for Mixed Supply of Goods and Services: Odisha AAR

    In the matter of Odisha State Medical Corporation Ltd

    (2025) TaxCorp(IDT) 11484 (AAR)

  6. AAR · 23 Aug 2025
    Karnataka AAR Clarifies GST Rates: Pure Supply of Artificial Turf/Grass at 12%, Installation as Works Contract at 18%

    In the matter of New Horizon Development Company Pvt. Ltd.

    (2025) TaxCorp(IDT) 11483 (AAR)

  7. AAR · 23 Aug 2025
    Karnataka AAR Holds BMRCL Not a ‘Government Authority’—Metro Station Concession Activity Not GST Exempt

    In the matter of Bangalore Metro Rail Corporation Ltd.

    (2025) TaxCorp(IDT) 11482 (AAR)

  8. AAR · 23 Aug 2025
    Odisha AAR Rules Maintenance Services and Local Storage by Out-of-State Supplier Constitute 'Fixed Establishment,' Mandates GST Registration in Odisha

    In the matter of Thermo Fisher Scientific India Pvt. Ltd.

    (2025) TaxCorp(IDT) 11481 (AAR)

  9. AAR · 03 Jun 2025
    Advance Ruling Application Dismissed by Tamil Nadu AAR: Ongoing Investigation Precludes Pronouncement Under CGST Act

    In the matter of Rare SS Properties India Private Limited

    (2025) TaxCorp(IDT) 11480 (AAR)

  10. Delhi High Court · 03 Jun 2025
    Delhi High Court Directs Reconsideration of GST Refund Denial for Amazon Data Services India Pvt. Ltd. on Data Hosting Exports; Appellate Authority Ordered to Review in Light of Unchallenged Favourable Orders and Recent CBIC Circular

    Amazon Data Services India Private Limited. Vs. Additional Commissioner Central Tax GST, Delhi East & others

    (2025) TaxCorp(IDT) 11479 (HC-DELHI)

  11. Rajasthan High Court · 02 Jun 2025
    Rajasthan High Court Allows Migrating Assessee Opportunity to Regularize Provisional GST Registration Delayed by Erroneous Advice

    Khusali Motors vs. The Chief Commissioner, CGST

    (2025) TaxCorp(IDT) 11478 (HC-RAJASTHAN)

  12. Allahabad High Court · 30 May 2025
    Allahabad High Court Affirms Adjudicatory Jurisdiction of GST Authorities Under Section 122: Patanjali Ayurved’s Plea for Criminal Trial Rejected

    Patanjali Ayurved Ltd Vs UOI

    (2025) TaxCorp(IDT) 11477 (HC-ALLAHABAD)

  13. Delhi High Court · 22 Aug 2025
    Delhi High Court Mandates Limitation Under Section 107 Begins on Communication of Order: Appeal Rejection in GST Registration Cancellation Set Aside

    August Attorneys LLP Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11476 (HC-DELHI)

  14. Madras High Court · 22 Aug 2025
    Madras High Court Upholds Validity of Negative ITC Blocking under Rule 86A, Restricts Blocking Quantum and Modifies Payment Modality for Indian Traders

    Indian Traders vs The Commercial Tax Officer and Ors

    (2025) TaxCorp(IDT) 11475 (HC-MADRAS)

  15. AAR · 21 Aug 2025
    Tamil Nadu AAR Affirms 28% GST on Acer’s Interactive Flat Panel Displays: Distinguishes IFPDs from Automated Data Processing Machines Based on Functionality and Intended Use

    In the matter of Acer India Private Limited

    (2025) TaxCorp(IDT) 11474 (AAR)

  16. AAR · 21 Aug 2025
    Karnataka AAR Rules 'Cake Gel' as Food Preparation under HSN 2106 90 99; 18% GST Applicable, Rejects Classification as Fats or Oils

    In the matter of Ab Mauri India Private Limited

    (2025) TaxCorp(IDT) 11473 (AAR)

  17. AAR · 21 Aug 2025
    Karnataka AAR Rules Zero GST on IT/ITes Certification Programs by NSDC-Approved Training Partner Under Market-Led Fee-Based Scheme

    In the matter of Intellipaat Software Solutions Pvt Ltd.

    (2025) TaxCorp(IDT) 11472 (AAR)

  18. AAR · 21 Aug 2025
    Parts of Motor Vehicle Seats to Continue at 18% GST: Karnataka AAR Clarifies Classification Post-October 2023 Amendments

    In the matter of Fine Tools (India) Pvt. Ltd.

    (2025) TaxCorp(IDT) 11471 (AAR)

  19. MP High Court · 20 Aug 2025
    Madhya Pradesh High Court Exempts Renewable Energy Certificates from VAT, Rejects Classification as Intangible Goods under MPVAT Act

    Ujjas Energy Ltd. vs. The Commissioner of Commercial Tax & Ors.

    (2025) TaxCorp(IDT) 11469 (HC-MP)

  20. Delhi High Court · 19 Aug 2025
    GSTAT Delhi Orders Distributor of L’Oreal Products to Deposit ₹3.31 Lakhs with Interest for Failing to Pass GST Rate Cut to Consumers

    DGAP Vs. Raj & Co.

    (2025) TaxCorp(IDT) 11467 (HC-DELHI)

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