GSTAT holds that the exclusion of duty credit scrips from exempt supplies under Rule 43 of the CGST Rules applies prospectively and cannot be claimed for past periods.

Gujarat High Court upholds GST levy on providing Corporate Guarantees but reads down the deemed 1% valuation under Rule 28(2)

SC Upholds that Marketing of Assigned Music Rights for Own Commercial Benefit is Not a Taxable Service and Ancillary Marketing Obligations are Not Separately Taxable

Supreme Court settles the law: Omission of Rule 96(10) without a saving clause extinguishes all pending proceedings

Bhima Enterprises vs. Principal Chief Commissioner of GST & Central Excise [W.P. (MD) No. 9040 of 2024 dated 05.08.2026]