GST Caselaw

This contains details about the important Judgement in GST Regime.

#GSTCase-217-Section 15(2)(a)-Whether GST is payable on Mandi Fees collected by the Supplier; Mandi Fees is a tax on buyer and collected by the seller; Whether Scope of Value of Supply in GST should be limited to statutory levy which are on the supplier and collected by the Supplier and would not extend to levy on the recipient but only collected by the supplier.

Mandi Fees is a levy generally on agriculture produces levied under the Agriculture produce Marketing Act. Mandi Fee is payable...

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#GSTCase-216-Section 15(2)(b)-Valuation of Supply-Compilation of Judgment/Circular on “any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both”

Case-1- Circular No. 47/21/2018-GST Dated 8th June 2018 Whether moulds and dies owned by Original Equipment Manufacturers (OEM) that are...

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#GSTCase-213- N.M. Goel & Co vs Sales Tax Officer (SC) 1989 AIR 285-Material Supplied by Awarder of Contract to the Contractor-Whether property in goods in question passed to appellant or continued to remain with PWD although PWD had in final bill debited prices of goods so supplied to appellant under the contract-How Far relevant in GST

The judgement although related to Sales Tax Regime but lays down a significant principle for arriving at the valuation of...

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#GSTCase-211-Landmark Judgement in the case of Commnr. of Customs (Import) vs M/S. Dilip Kumar And Company ( 2018) 9 SCC 1 (FB)(SC)-How an Exemption Notification has to be construed, Difference between a Plain/Literal Interpretation and Strict Interpretation and how they differ from each other; The principle “Do not extend or widen the ambit at stage of applicability. But once that hurdle is crossed, construe it liberally”.

Issue before the Supreme Court In the event of ambiguity in an exemption   notification, should   the   benefit   of   such ambiguity  ...

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#GSTCase-210-Landmark Judgement of Mafatlal Industries Ltd. vs. Union of India, (1997) 5 SCC 536-Principle of unjust enrichment and Dealing the refund claims filed on account of levy being unconstitutional, levy based on misconstruction or wrong or erroneous interpretation of the relevant provisions of the Act, Rules or Notifications and Tax paid under mistake of law vis-à-vis Section 72 of the Contract Act

Since GST Law is in its nascent stage and many provisions have been challenged before various courts and at various...

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