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        Case ID :
        GST

        The HC allowed the petition, holding that the impugned...

        Notifications' Entry 9 and Entry 10 quashed for imposing duplicate IGST on service element within composite goods supply

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC allowed the petition, holding that the impugned declarations under Entry 9 and Entry 10 of the Notifications dated 28.06.2017 are ultra vires the Constitution and the IGST Act insofar as they seek to impose IGST on a service component already subsumed within a composite supply of goods taxed under IGST. Applying binding higher-court authority, the court concluded that duplicative taxation of the service element cannot stand; where legislation treats the composite supply as a tax on goods inclusive of ancillary services, no separate IGST may be levied on the service. Relief was granted to the Petitioner against the Revenue, quashing the notifications to the extent specified.
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