The Calcutta High Court has refused to interfere in the GST Council’s decision imposing 5% GST on kerosene oil.
The bench of Justice Soumen Sen and Justice Smita Das De has dismissed a writ petition challenging the imposition of Goods and Services Tax (GST) on Superior Kerosene Oil (SKO) supplied under the Public Distribution System (PDS), observing that the decision was taken by the GST Council after due consideration.
The Court noted that the issue of GST on SKO was discussed by the GST Council in its meeting held on September 20, 2019. The Council, after taking into account the recommendations of an expert committee, decided to apply a concessional GST rate of 5% on the product instead of the standard 18%.
The bench observed that this reduced rate had already mitigated the potential impact on the end price of kerosene oil and that any resulting price increase was negligible. Given these circumstances, the Court stated it saw no reason to interfere with the decision of the GST Council.
“In such view of the matter, we do not want to interfere with the order of the GST Council,” the Court remarked, while disposing of both the writ petition and the accompanying application.
Case Details
Case Title: Kishor Kumar Mondol Vs. Union of India & Ors.
Case No.: WPA (P) 86 of 2021
Date: 12.06.2025
Counsel For Petitioner: B.N. Ray, Shetparna Ray
Counsel For Respondent: Vipul Kundalia, Sr. Adv.
