Judgement

The Authority ruled that the Fan Drive Assembly is classifiable as a fluid coupling under HSN 8483.60 rather than a general vehicle part. Consequently, the product is subject to a GST rate of 18% under Schedule III, as specific technical descriptions in the tariff take precedence over general end-use classifications.

Specific Function Overrides General Vehicle Use in GST Classification: AAR

The Patna High Court quashed a Rs 1.03 crore GST demand and directed the refund of recovered amounts, holding that no tax can persist once a similar subsequent assessment is withdrawn.

GST Demand Invalid Where Similar Issue Already Withdrawn in Past: HC

GST law allows a single SCN for multiple years; procedural objections were rejected by the High Court.

Single GST SCN under Sections 73/74 cannot validly cover multiple tax periods: High Court

Coaching institutes cannot be treated as educational institutions; exemption under GST notification was denied by AAR.

Coaching Institutes Not “Educational Institutions” for GST Exemption

Notifications

The government has revised GST rate classifications for specified non-alcoholic beverage categories effective May 1, 2026, through Notification 01/2026.

GST Shake-Up: Govt Introduces Key Amendments to Beverage Tax Rates Effective May 1, 2026

Electricity excluded from fuel definition, denying lower GST rate for bus operation services.

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Specific Function Overrides General Vehicle Use in GST Classification: AAR

GST Demand Invalid Where Similar Issue Already Withdrawn in Past: HC

Single GST SCN under Sections 73/74 cannot validly cover multiple tax periods: High Court

Coaching Institutes Not “Educational Institutions” for GST Exemption

GST Shake-Up: Govt Introduces Key Amendments to Beverage Tax Rates Effective May 1, 2026

Electricity Not Treated as Fuel; 18% GST Applicable on Services