https://www.taxtmi.com/article/detailed?id=17096 The recurring nature exception under the GST departmental litigation policy applies where substantially the same question of law can arise repeatedly under substantially similar facts, notwithstanding monetary limits. It is not determined by the number of disputes, taxpayers affected, or prospective revenue. In GST, classification, valuation, exemption eligibility, place of supply, taxability of continuing arrangements, refunds and input tax credit may be recurring where the same statutory principle governs successive transactions or tax periods. Disputes dependent on evidence unique to an individual transaction ordinarily remain fact-specific and are not recurring merely because similar litigation may arise again. en-us Tue, 04 Aug 2026 08:40:28 +0530 Tue, 04 Aug 2026 08:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17096 The recurring nature exception under the GST departmental litigation policy applies where substantially the same question of law can arise repeatedly under substantially similar facts, notwithstanding monetary limits. It is not determined by the number of disputes, taxpayers affected, or prospective revenue. In GST, classification, valuation, exemption eligibility, place of supply, taxability of continuing arrangements, refunds and input tax credit may be recurring where the same statutory principle governs successive transactions or tax periods. Disputes dependent on evidence unique to an individual transaction ordinarily remain fact-specific and are not recurring merely because similar litigation may arise again. Articles Goods and Services Tax - GST Tue, 04 Aug 2026 08:40:28 +0530 https://www.taxtmi.com/article/detailed?id=17096