https://www.taxtmi.com/caselaws?id=772958 A tender condition requiring 18% GST on auction of human hair was inconsistent with the applicable exemption, because the Central Government notification exempted human hair, unworked whether or not washed, including waste of human hair. The HR&CE circular also stated that no GST was payable on such auctions. Accordingly, clause 23 of the tender could not be enforced to compel auction participants to pay GST, and the condition was set aside to that extent. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772958 A tender condition requiring 18% GST on auction of human hair was inconsistent with the applicable exemption, because the Central Government notification exempted human hair, unworked whether or not washed, including waste of human hair. The HR&CE circular also stated that no GST was payable on such auctions. Accordingly, clause 23 of the tender could not be enforced to compel auction participants to pay GST, and the condition was set aside to that extent. Case-Laws GST Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772958