Case laws · TaxKatha

GSTAT Raipur22 Sept 2026

For assessee

Cent Bank Home Finance Ltd. v. Commissioner, State Tax

Where appellant, a lender of housing loans, faced demand for GST on loan recoveries but invoked exemption under Notification No. 12/2017-CTR Entry 27 for first time before Tribunal, exemption applied as pure legal plea could be raised at any stage and recovery of loan amounts qualified as exempt service under Entry 27 GST: Where a housing loan lender claimed that receipts treated as taxable supply were actually recoveries of principal from written-off housing loan accounts and supported this with bank records showing deposits and SARFAESI charges, failure by revenue to consider admissible certified evidence warranted remand for production and consideration of such documents for just determination of exemption claim

GSTAT Raipur22 Sept 2026

For assessee

Cent Bank Home Finance Ltd. v. Commissioner, State Tax

Gujarat High Court2 Sept 2026

For assessee

Naroda Enviro Projects Ltd. v. Union of India

Where petitioner-entity registered under section 12AA of income tax act, 1961 carried out pollution control and treatment of industrial waste, such activity is preservation of environment and falls under clause 2(r)(iv) of Chapter 99, thus services attracted Nil rate of GST as per Notification 12/2017 and levy under Notification 11/2017 was not applicable. GST: Where petitioners, having relied on charitable exemption under section 12AA of Income tax act, 1961, did not pay GST for specified period but later obtained registration and began paying tax, invocation of section 74 on grounds of mis- declaration or wilful suppression was not justified as all facts were known, there was no mala fide intent or deliberate evasion, and show cause notice was quashed

Delhi High Court13 Aug 2026

For revenue

Kanwal Chaudhary v. Insolvency and Bankruptcy Board of India

Where an Advocate registered as Insolvency Professional rendered insolvency and receivership services pursuant to NCLT appointment, such services were not classified as legal services and hence not covered under reverse charge, making professional liable under forward charge to obtain GST registration and issue GST- compliant invoices, while legal services rendered as Advocate would continue under reverse charge

AAR Tamil Nadu27 Jul 2026

For assessee

Gokulram Shanmugam Kantharajan, In re

Where services of upkeeping and maintenance of residential TNUHDB housing units comprise sweeping, cleaning, collection, segregation and storage of household waste, such activities are classifiable as waste collection services for residential areas under SAC 999423 rather than residual Heading 9997 GST: Where GCC contract primarily involves cleaning and garbage removal services and welfare kits and consumables are procured by applicant for its own safety and operational requirements without any supply of goods to GCC, condition of composite supply under Entry 3A is not satisfied and exemption from GST is not available

GSTAT Maharashtra22 Jul 2026

Commissioner of CGST & Central Excise, Raigad v. Godrej Tyson Foods Ltd

Where supplier discontinued use of brand name on packaging and printed only its name and address to comply with Food Safety and Standards Regulations, such statutory disclosure did not constitute use of a brand name and exemption under Notification No. 02/2017-CT(R) could not be denied; no infirmity could be found with order of appellate authority setting aside demand against assessee/supplier

CGST S.11

AAAR Uttarakhand10 Jul 2026

For assessee

Indovation Healthcare LLP v. Uttarakhand Advance Ruling Authority

Services supplied by M/s Indovation Healthcare LLP in relation to operation and management of Urban Health and Wellness Centres (UHWCs)/ Urban Ayushman Aarogya Mandir ("UAAMs") and Polyclinics under Ayushman Bharat / Ayushman Arogya Mandir Scheme constitute healthcare services provided by a clinical establishment and same are exempt from GST under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding State Notification

CGST S.11

AAR Gujarat24 Jun 2026

For revenue

Sanskar Foundation, In re

Where applicant-charitable trust sought GST exemption for conducting women development seminars but it was not a registered as a Project Implementation Agency and produced no supporting work order in its own name, exemption under Entry 71 of Notification No. 12/2017-CT (R) was not available. GST: Where charitable trust provided self-defence training to women and girls under government programmes and government schools, with all training costs fully funded by Police Department or via government grants to schools, services were rendered directly to government entities and expenditure condition under Entry 72 of Notification No. 12/2017-CT (R) was met, making such educational training services exempt from GST. GST: Where GST-registered applicant-charitable trust conducted vocational training for goldsmiths under fully funded Central Government PM Vishwakarma Scheme, with official designation by Gujarat Matikaam Kalakari & Rural Technology Institute and programme was executed for artisan mobilization, such educational services were covered by Entry 72 of Notification No. 12/2017-CT (R) and entitled to exemption from GST. GST: Where applicant was engaged by Goernment school for providing taekwondo and tailoring training to students against per-student remuneration, such services to government-supported Vidyalaya were covered under Entry 72 of Notification No. 12/2017-CT (R) and were exempt from GST under section 11.…

Supreme Court23 Jun 2026

CG Tollway Ltd. v. Union of India

Notice issued against impugned order of High Court that where NHAI granted assessee exclusive toll rights and site access under concession for highway construction with nominal fee and post-Commercial Operation Date (post-COD) premium, with consideration including non-monetary elements like reciprocal toll right, such arrangement constituted a taxable works contract service under Schedule II, and valuation rules prescribed for 'consideration not wholly in money' would apply; thus, GST demand with interest and penalty was valid. GST : Notice issued against impugned order of High Court that where NHAI entered into a DBFOT concession agreement with assessee for construction of highway project and assessee engaged a sub-contractor for construction of highway project under a separate EPC contract while toll collection/asset transfer was governed under a a distinct contract with NHAI, supplies to sub-contractor and by assessee represented separate taxable events; so payment of GST by sub-contractorwould not preclude assessee’s supplies; plea of double taxation was not tenable. GST : Notice issued against impugned order of High Court that where NHAI entered into a DBFOT concession agreement with assessee and assessee, as a concessionaire constructed road with exclusive toll rights as consideration, in view of fact that no monetary payment was received from NHAI, toll collections represented reciprocal or deferred consideration for construction; thus, construction service was taxable under Heading 9954 and did not qualify for GST exemption meant only for access-to-road service by way of toll under Heading 9967, so exemption claim failed.…

Madras High Court23 Jun 2026

For revenue

S. Thiruvenkadam v. Commissioner of Municipal Administration

Commercial exploitation of market-fee collection rights obtained through public auction was not exempt from GST as a municipal function, since petitioner was not a local authority; tender conditions required payment of taxes, and COVID-period lease waiver could not be claimed as of right while statutory dues remained unpaid

Every ruling, in plain sight.