Goods & Service Tax (GST) 13 August 2026
SC Rules on GST
The Supreme Court has confirmed that the omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 applies to pending proceedings without any saving clause, this ruling has significant implications for businesses and individuals with ongoing GST cases, the court's decision is based on the lack of a saving clause in the CGST Rules, which means that all pending proceedings will be affected by the omission of Rule 96(10), this rule was previously used to determine the validity of certain transactions under the GST regime
The Supreme Court has made a significant ruling regarding the Central Goods and Services Tax Rules, 2017. *Key points* of the ruling include:
- The omission of Rule 96(10) applies to all pending proceedings
- The lack of a saving clause in the CGST Rules means that all pending cases will be affected by the omission
- This ruling has important implications for businesses and individuals with ongoing GST cases,
some of the *key implications* are:
- Pending proceedings will be disposed of in accordance with the amended rules
- Businesses and individuals may need to reassess their GST liabilities in light of the ruling
Need help understanding this update?
Connect with our domain experts instantly via WhatsApp for customized legal guidance.