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