High Court of Madras
Renaatus Projects (P.) Ltd. v. Joint Director, Directorate General of gst Intelligence, Chennai
For revenue
W.A. NO.190 OF 2026
High Court of Madras
W.A. NO.190 OF 2026
Where GST-registered contractor in Tamil Nadu executed a construction contract for Supreme Court building at Port Louis, Mauritius under Government of India grant and SCN was issued alleging supply linkage with India based on procurement and financial consolidation, writ to quash SCN was premature as alleged lack of jurisdiction was not patent but required factual examination; so writ appeal was to be dismissed
Section 7, read with Section 12, of Integrated Goods and Services Tax Act, 2017, read with Sections 2(70), 2(71), 2(71)(iii) and 7(1) of Central Goods and Services Tax Act, 2017/Tamilnadu Goods and Services Tax Act, 2017
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Rajasthan High Court
Where a school challenged levy and collection of GST on affiliation fees via circular and notice, and precedence established parity between school and college affiliations regarding GST applicability, levy on school affiliation fees was held unsustainable and both impugned circular and subsequent notice along with all consequential proceedings were to be quashed on the basis of parity with legal precedent
Karnataka High Court
Where property acquired by compulsory acquisition for highway widening included land with attached structure and compensation was awarded, deduction of GST from compensation was unwarranted since such expropriation did not constitute a supply of goods or services under GST scheme and no statutory basis existed for GST levy, thus GST deduction was ultra vires and liable for refund
AAR Rajasthan
Job work services for processing raw brass falling under HSN 7403 into brass statues under HSN 8306 are taxable at 5 per cent under Heading 9988 subject to applicant being registered at relevant time and where such registration condition is not fulfilled such services are taxable at 18 per cent GST: Statues/vases made of resin are not classifiable under HSN 9703 00 90 as Chapter Note 4 to Chapter 97 makes it clear that heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character; Resin statues merit classification under tariff item 3926 40 29 and ornamental resin vases under tariff item 3926 40 99 GST: Deities made of marble are classifiable under HSN 6802 91 00 and same are exempt from GST from 22-9-2025, however it is clarified that exemption is available only where article supplied is in a fact a 'deity', decorative statues or figures which are not deities would not get benefit of exemption GST: Deities made of tropical wood are classifiable under chapter 44, specifically under HSN 4420 11 00 and same are exempt from GST, provided that article supplied is in fact a deity and not decorative statues or figures GST: Deities made of wood other than tropical wood are classifiable under chapter 44, specifically under HSN 4420 19 00 and same are exempt from GST, provided that article supplied is in fact a deity and not decorative statues or figures