The Karnataka High Court has held that 0.1% concessional GST benefits under Notification No. 41/2017–Integrated Tax (Rate) are not available where goods are supplied to a third-party manufacturer instead of directly to the merchant exporter. The Bench of Justice S.G. Pandit and Justice K.V. Aravind ruled against the petitioner, emphasizing the strict conditions embedded in…
Strict Interpretation of Export Notification Upheld: Karnataka High Court Denies 0.1% GST Concession on Supplies to Third-Party Manufacturers
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
Latest articles
Notification
Parliamentary Panel to Review Reservation Policy in CBIC, CBDT
The Parliamentary Committee on the Welfare of Scheduled Castes and Scheduled Tribes has initiated...
GST
GST Registration Cancellation Without Reasons Amounts to ‘Economic Death’ of Business: Supreme Court
The Supreme Court has declined to interfere with a landmark judgment of the Allahabad...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 21 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 21, 2026.GSTGST | ONCE GOODS ARE...
GST
Is Six-Month Notice Under GST Section 74 Mandatory? Supreme Court Stays Assessment Orders
The Supreme Court has granted interim relief to a taxpayer in a significant Goods...
More like this
Notification
Parliamentary Panel to Review Reservation Policy in CBIC, CBDT
The Parliamentary Committee on the Welfare of Scheduled Castes and Scheduled Tribes has initiated...
GST
GST Registration Cancellation Without Reasons Amounts to ‘Economic Death’ of Business: Supreme Court
The Supreme Court has declined to interfere with a landmark judgment of the Allahabad...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 21 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 21, 2026.GSTGST | ONCE GOODS ARE...

