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    Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
    Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
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      HC directed respondent authorities to immediately process...

      Government Directed to Process GST Refund Claim for Public Contract Work Following Similar Precedents in Infrastructure Projects

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      GSTFebruary 25, 2025Case LawsHC
      HC directed respondent authorities to immediately process petitioner's GST refund claim following contract execution. The authorities must verify facts and assess petitioner's entitlement, considering precedents where government departments including PWD, PMGSY, NHAI, Railways, and CPWD had refunded GST in similar cases. The court's directive emphasizes administrative responsibility to address tax refund claims promptly and consistently with established practices across government departments. The decision underscores the principle of equitable treatment in tax administration, particularly regarding GST refunds in public contract execution cases.

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      ActsIncome Tax