The activity of insulating of bare M.S. Pipes provided by the registered customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant would be classifiable under clause (id) of Sr. No. 26 of notification No. 11/2017-CT (Rate) dated 28.6.2017. Further, it would be classifiable under clause (iv) of Sr. No. 26 of notification No. 11/2017-CT (Rate) dated 28.6.2017 in respect of similar service provided on goods belonging to unregistered persons.

In Transport of passenger services, if taxpayer is availing the lower rate of tax on his supplies by forfeiting is right to claim input tax credit on purchase of goods and services and hence the ITC pertaining to the purchase of car is not available.

ZLD treated water (RO) obtained from ZLD plant (classifiable under Chapter 2201) is taxable @ 18 per cent by virtue of Sr. No. 24 of Schedule-III of Notification No. 01/2017-CT(R), as amended.

The applicant, Hi Care Remedy Private Limited, engaged in manufacturing medical disposables and PPE under a valid medical device licence, sought clarity on GST classification of various products such as EVA gloves, sterile aprons, OT shoe covers, probe covers, camera covers, cable covers, drapes and sheets. The company argued that these items are exclusively used in hospitals and healthcare institutions, are sterilized, medically certified, and therefore should be classified as medical devices or protective garments rather than general plastic articles.

McNROE Consumer Products Pvt. Ltd. (brands like Wild Stone, Secret Temptation, Heaven’s Garden) sought a ruling on GST classification and rate for shaving cream and shaving foam. The company argued both are meant for the same purpose—softening facial hair and helping smooth shaving—and differ only in form: cream needs manual lathering, while foam comes pre-lathered from an aerosol can. On this basis, they requested that shaving foam should be treated the same as shaving cream and get the lower GST rate introduced from 22 September 2025.

Gujarat AAR held that “Semen Sorting Services” involving separation of X and Y chromosome-bearing bovine sperm qualify as exempt services under Heading 9986. The Authority ruled that the activity constitutes an intermediate production process in relation to rearing of animals and qualifies as job work under Section 2(68) of the CGST Act. Rejecting classification under residual SAC 998399, it held that specific entry for support services to animal husbandry prevails. Accordingly, the services are exempt under Entry 24(i)(iii) of Notification No. 11/2017-CT(R)