Integrated Goods and Services Tax Act, 2017

Vardan Associates Pvt. Ltd., a contractor registered under the CGST and West Bengal GST Acts, moved a capital goods machine from Uttar Pradesh to West Bengal using an e‑way bill that expired before the consignment entered West Bengal. The goods were detained and the authorities demanded GST of Rs 54 lakhs and an equal …

The case concerned the validity of the "pre‑import condition" introduced by the 2017 amendments to the Foreign Trade Policy 2015‑2020 and related customs notifications, which required exporters to pay IGST and compensation cess on inputs imported under an Advance Authorization (AA) and to satisfy a physical export requ…

The petitioners, a consortium of Haj Group Organizers (HGOs) and private tour operators, challenged the levy of service tax/GST on the packages they provide to Indian Haj pilgrims, arguing that the place of supply is outside India and that the Mega Exemption Notification should exempt their services. The Court examined…

The Supreme Court examined a batch of appeals arising from the Telangana, Gujarat and Maharashtra High Courts concerning the Constitution (101st Amendment) Act, 2016 which introduced GST and created Article 246A. The Court held that Section 19 of the Amendment is a transitional provision allowing states and Parliament …

The Supreme Court examined whether the GST Council’s recommendations are binding on Parliament and the States, and whether the import of goods on a CIF basis creates an inter‑state supply that makes the Indian importer the deemed recipient of shipping services. It held that the Council’s recommendations are merely pers…

Willowood Chemicals and another filed writ petitions alleging that the Union of India delayed refunds of integrated tax on exports for periods ranging from 94 to 290 days, violating Sections 16 and 20 of the IGST Act and Sections 54 and 56 of the CGST Act. The Gujarat High Court awarded simple interest at 9% per annum …

The State of Goa sought deletion from three writ petitions filed in the High Court of Sikkim challenging a Goa notification levying a 14% GST on lotteries. Goa argued that a state‑legislated notification could not be judicially reviewed by a high court of another state and that no cause of action arose within Sikkim. T…

The respondents, co‑owners of a 42‑room residential building in Bangalore, leased the property to a company which sub‑let it as a hostel for students and working professionals. The respondents sought an advance ruling that the rent received was exempt from GST under Entry 13 of Notification 9/2017, which provides exemp…

The Union of India challenged the validity of the Goods and Services Tax (Compensation to States) Act, 2017 and the accompanying Compensation Cess Rules, arguing that Parliament lacked legislative competence to levy a compensation cess and that the levy amounted to double taxation on the same taxable event. Mohit Miner…

The Assistant Commissioner of State Tax detained a consignment of steel on the ground that the purchaser, M/s Commercial Steel Ltd., was attempting to evade SGST and CGST by treating an inter‑State sale as a local sale. The respondent paid the tax and penalty and the goods were released, after which it filed a writ pet…