Section 7 - scope of supply
Skill Lotto Solutions; Calcutta Club; Northern Operating Systems
Open record →Official sources
Use the official source for the controlling wording, footnotes, effective date and amendment history.
Source review date: 2026-07-28. Historical-period questions require the version applicable to the transaction date.
Section 8 - composite and mixed supply
Kone Elevator; BSNL
Open record →Section 16 - ITC eligibility
Ecom Gill Coffee; Jayam & Co.
Open record →Section 17(5) - blocked credit
Safari Retreats
Open record →Sections 37-39 - returns
Bharti Airtel
Open record →Section 54 / Rule 89 - refunds
VKC Footsteps
Open record →Section 67 - search and seizure
Radha Krishan safeguards by analogy
Open record →Section 69 / 132 - arrest and offences
Constitutional liberty principles
Open record →Sections 73, 74 and 74A - demand
Natural justice and limitation case lines
Open record →Section 75 - common procedure
Commercial Steel alternate-remedy context
Open record →Section 83 - provisional attachment
Radha Krishan Industries
Open record →Sections 107 and 112 - appeals
Commercial Steel
Open record →Sections 109-121 - GSTAT
Tribunal implementation law
Open record →Sections 129-130 - detention/confiscation
Satyam Shivam Papers
Open record →Section 140 - transitional credit
Filco Trade Centre; Eicher Motors
Open record →IGST section 13 - place of supply
Mohit Minerals constitutional framework
Open record →IGST section 16 - zero rating
Export and refund authorities
Open record →State GST charge / IBC interface
Rainbow Papers
Open record →