GST Cross-statute Integration Workbook - CGST IGST UTGST DGST Compensation Cess

INDIA'S GST FRAMEWORK IS A COORDINATED MULTI-ACT REGIME. Five major Acts operate in tandem:

1. CENTRAL GOODS AND SERVICES TAX ACT 2017 (Act 12 of 2017) — Union-level intra-State tax. 21 chapters / 174 sections / All India.

2. INTEGRATED GOODS AND SERVICES TAX ACT 2017 (Act 13 of 2017) — Union-level inter-State + imports + exports tax. 9 chapters / 26 sections / All India. + IGST (Amendment) Act 2018 (Act 32 of 2018).

3. UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Act 14 of 2017) — Union-level intra-UT-without-Legislature tax. 9 chapters / 28 sections / UTs without Legislature only (A&N, Lakshadweep, DNHDD, Chandigarh, Ladakh).

4. STATE GOODS AND SERVICES TAX ACTS 2017 (e.g., DGST Act 2017 — Act 3 of 2017 for Delhi) — State-level intra-State tax. 21 chapters / 174 sections / Each State / UT-with-Legislature has its own (Delhi, Puducherry, J&K, all other States). Each State has its own Amendment Acts.

5. GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT 2017 (Act 15 of 2017) — Union-level compensation cess on luxury/sin goods. 14 sections / All India. + Compensation Cess Amendment Act 2022 (Act 14 of 2022) extending cess collection till 31.03.2026.

Operational principle: For every taxable supply in India, ONE OR MORE of these Acts operates. Coordinated framework prevents double-taxation while ensuring tax revenue is appropriately allocated between Centre and States/UTs.

Constitutional foundation — Articles 246A (concurrent GST competence), 269A (IGST apportionment), 279A (GST Council), 239AA (Delhi UT-with-Legislature framework), Section 18 of Constitution (101st Amendment) Act 2016 (Compensation framework).

SUPPLY TYPE / SCENARIO

APPLICABLE ACTS

Intra-State supply within a State (e.g., Mumbai-to-Mumbai)

CGST + SGST (e.g., MGST for Maharashtra). + Compensation Cess if applicable.

Intra-Delhi supply (Delhi being UT with Legislature)

CGST + DGST. + Compensation Cess if applicable.

Intra-UT-without-Legislature supply (Chandigarh, A&N, etc.)

CGST + UTGST. + Compensation Cess if applicable.

Inter-State supply (e.g., Maharashtra-to-Delhi)

IGST only. + Compensation Cess if applicable. Apportionment via s. 17 IGST.

Inter-UT or Inter-State + UT supply

IGST only.

Import of goods

IGST + Customs (via s. 5(1) proviso IGST + s. 3(7) Customs Tariff Act). + Compensation Cess via s. 3(9) Customs Tariff Act.

Import of services (B2B)

IGST under s. 5(3) RCM (Indian recipient pays).

Import of services (B2C OIDAR)

IGST under s. 14 simplified scheme (foreign supplier pays).

Export of goods

Zero-rated under s. 16 IGST. LUT or IGST-paid + refund route.

Export of services

Zero-rated under s. 16 IGST. Subject to s. 2(6) five-limb test.

Supply to SEZ developer / unit

Zero-rated under s. 16 IGST. LUT / IGST-paid / Notif 18 exemption route.

Supply by composition taxpayer

CGST + SGST/UTGST/DGST at composition rate; NO Compensation Cess (per s. 8(1) proviso GST Compensation Act).

Supply through e-commerce operator (Uber, Zomato, Airbnb, Amazon)

CGST + SGST/UTGST/DGST or IGST + s. 5(5) IGST / s. 9(5) CGST deemed-supplier framework + TCS under s. 52 CGST applied via s. 20 IGST + parallel UTGST/DGST framework.

Supply of cess-bearing goods (tobacco, aerated drinks, coal, motor vehicles)

CGST + SGST/UTGST/DGST or IGST + Compensation Cess. Cess ITC siloed per s. 11(2) Compensation Act.

Supply of petroleum products / alcohol for human consumption

OUTSIDE GST. Pre-GST excise + VAT continues. s. 5(2) IGST petroleum deferral; s. 9(1) exception for alcohol.

TDS on inter-State supply by Govt deductor

IGST 2% per s. 51 CGST via s. 20 IGST proviso 1.

TDS on intra-State supply by Govt deductor

CGST 1% + SGST/UTGST/DGST 1% = combined 2% per s. 51 CGST + parallel.

TCS by e-commerce operator (inter-State)

IGST 0.5% (post 10.07.2024 Notif 15/2024-CT; was 1%) per s. 52 CGST via s. 20 IGST proviso 2.

TCS by e-commerce operator (intra-State)

CGST 0.25% + SGST/UTGST/DGST 0.25% = combined 0.5% (post 10.07.2024).

PARALLELISM FEATURE

CGST → STATE COMPONENT MAPPING

Charging section

CGST s. 9 ↔ SGST/UTGST/DGST s. 9 / s. 7 UTGST

Exemption power

CGST s. 11 ↔ DGST/SGST s. 11 / s. 8 UTGST

Officer appointment

CGST s. 3 ↔ DGST/SGST s. 3 / UTGST s. 3

Cross-empowerment

CGST s. 6 ↔ DGST/SGST s. 6 / UTGST s. 6

Registration framework

CGST ss. 22-30 ↔ Parallel

ITC framework

CGST ss. 16-21 ↔ Parallel

Returns framework

CGST ss. 37-48 ↔ Combined GSTN

Payment + utilisation order

CGST s. 49(5) + Rule 88A ↔ Applies to all

Refund framework

CGST s. 54 + Rule 89 ↔ Single application

Audit framework

CGST ss. 65-66 ↔ Parallel + cross-empowerment

Demands & recovery

CGST ss. 73-84 ↔ Parallel + s. 79 recovery cross-applicable

Appeals

CGST Chapter XVIII ↔ Parallel

Offences & prosecution

CGST Chapter XIX ↔ Parallel + s. 132 framework

Tax wrongly paid refund

CGST s. 77 ↔ Parallel s. 12 UTGST + s. 19 IGST + s. 12 DGST

Composition scheme

CGST s. 10 ↔ Parallel

TDS / TCS

CGST ss. 51-52 ↔ Apply via CGST framework + parallel

IGST FEATURE

OPERATIVE LINK

Charging section

s. 5 IGST — inter-State + import (via s. 5(1) proviso + s. 3(7) Customs Tariff Act)

Apportionment to States

s. 17 IGST + s. 17(2A) ad hoc 50:50 (inserted FA 2018)

Cross-ledger cash transfers

s. 17A IGST (FA 2019, effective 01.01.2020) — PMT-09 framework

ITC transfer mechanism

s. 18 IGST — when IGST credit used for CGST/UTGST/SGST/DGST liability

Tax wrongly paid refund

s. 19 IGST — IGST wrongly paid for intra-State supply; no-interest framework

Application of CGST

s. 20 IGST — applies 25-item CGST framework mutatis mutandis + 5 provisos (TDS 2%, TCS 0.5%, value inclusion, sum-total penalty, appeal monetary caps Rs. 50 cr / Rs. 100 cr)

POS for goods

ss. 10-11 IGST — domestic + imports/exports

POS for services in India

s. 12 IGST — 14 sub-sections

POS for cross-border services

s. 13 IGST — 13 sub-sections incl. intermediary s. 13(8)(b)

OIDAR special provision

s. 14 IGST — simplified scheme for non-resident OIDAR suppliers

Zero-rated supply

s. 16 IGST — exports + SEZ supplies

Tourist refund

s. 15 IGST — international tourist outbound refund

Distinct-person fiction

s. 8 Explanation 1 IGST — establishments of same legal person

CESS FEATURE

OPERATIVE LINK

Charging section

s. 8 GST Compensation Act — cess on specified goods/services

Operative framework via CGST/IGST

s. 11 Compensation Act — CGST/IGST/UTGST provisions apply mutatis mutandis

ITC restriction

s. 11(2) Compensation Act — cess ITC only for cess payment (no cross-utilisation)

Composition exemption

s. 8(1) proviso — composition taxpayers exempt from cess

Rate schedule

Schedule + Notif 1/2017-Compensation Cess (Rate) + amendments

Imports — cess

s. 3(9) Customs Tariff Act — Compensation Cess on imports

Compensation Fund

s. 10 Compensation Act — non-lapsable Fund part of public account of India

Original transition (substantive compensation)

01.07.2017 to 30.06.2022 (5 years)

Extended cess collection

Till 31.03.2026 via Compensation Cess Amendment Act 2022 — for COVID loan repayment

Online gaming / casinos

Additional 28% Compensation Cess on full face value post 01.10.2023

Walkthrough 1 — Mumbai-Delhi inter-State supply of garments (Rs. 10 lakh)

Facts: Mumbai manufacturer supplies garments to Delhi distributor; standard rate 12%.

Computation / Steps:

Step 1. STEP 1 — Classification: Inter-State supply under s. 7(1) IGST.

Step 2. STEP 2 — Charging: IGST 12% per s. 5(1) IGST + Notif 1/2017-IT(R) = Rs. 1,20,000.

Step 3. STEP 3 — POS: Delhi (per s. 10(1)(a) IGST — termination of movement).

Step 4. STEP 4 — Mumbai supplier invoice: CGST nil, MGST nil, IGST Rs. 1,20,000.

Step 5. STEP 5 — Reporting: GSTR-1 Table 5A (B2B inter-State POS-wise — Delhi).

Step 6. STEP 6 — Delhi distributor ITC: Rs. 1,20,000 IGST credit.

Step 7. STEP 7 — Apportionment: s. 17 IGST — Centre share (equivalent CGST rate 6% = Rs. 60,000) + Delhi share (Rs. 60,000) per formula.

Step 8. STEP 8 — When Delhi distributor sells onward intra-Delhi: CGST + DGST applies.

Step 9. STEP 9 — Delhi distributor uses IGST credit for IGST/CGST/DGST liabilities per Rule 88A IGST-first principle.

Step 10. STEP 10 — s. 18 IGST transfer mechanism when IGST credit used for CGST/DGST.

Result: Single inter-State supply touches IGST + (downstream) CGST + DGST. Centre-State settlement via s. 17 IGST + s. 18 IGST.

Walkthrough 2 — Chandigarh manufacturer ships SUVs to Mumbai dealer (cess-bearing)

Facts: Chandigarh manufacturer supplies SUV (engine > 1500cc) to Mumbai dealer; value Rs. 25 lakh.

Computation / Steps:

Step 1. STEP 1 — Classification: Inter-State supply (Chandigarh UT-without-Legislature → Maharashtra). IGST applies + Compensation Cess.

Step 2. STEP 2 — Charging: IGST 28% per Notif 1/2017-IT(R) = Rs. 7,00,000.

Step 3. STEP 3 — Compensation Cess: 22% per Notif 1/2017-Compensation Cess (Rate) = Rs. 5,50,000.

Step 4. STEP 4 — Total tax on Rs. 25 lakh = Rs. 12,50,000 (50% effective rate).

Step 5. STEP 5 — POS: Mumbai per s. 10(1)(a) IGST.

Step 6. STEP 6 — Chandigarh manufacturer invoice: IGST + Compensation Cess; intra-Chandigarh CGST + UTGST not applicable.

Step 7. STEP 7 — Mumbai dealer ITC: Rs. 7,00,000 IGST credit + Rs. 5,50,000 Compensation Cess credit (siloed per s. 11(2) Compensation Act).

Step 8. STEP 8 — When Mumbai dealer sells SUV intra-Mumbai: CGST + MGST + Compensation Cess.

Step 9. STEP 9 — Compensation Cess credit can only offset Compensation Cess liability (s. 11(2) bar).

Step 10. STEP 10 — Cess revenue accumulates in GST Compensation Fund.

Result: Cess-bearing supply touches IGST + Compensation Cess from origin; intra-Mumbai onward sale triggers CGST + MGST + Cess. Cess ITC siloed.

Walkthrough 3 — Delhi IT exporter to US client (cross-border service)

Facts: Delhi IT company supplies software development services to US client; consideration USD 1,00,000.

Computation / Steps:

Step 1. STEP 1 — Classification: Cross-border service. Apply s. 13 IGST POS framework.

Step 2. STEP 2 — POS: Default s. 13(2) — location of recipient = US (outside India).

Step 3. STEP 3 — Export-of-services test under s. 2(6) IGST — five-limb cumulative test: (i) supplier in India ✓; (ii) recipient outside India ✓; (iii) POS outside India ✓; (iv) payment in convertible FE ✓; (v) not mere establishments of distinct person — need to verify subsidiary-parent vs same-legal-person.

Step 4. STEP 4 — If subsidiary-parent (separate legal persons per Circular 161/2021), export of services qualifies.

Step 5. STEP 5 — Zero-rated under s. 16(1)(a) IGST.

Step 6. STEP 6 — LUT route: file Form GST RFD-11 annually; no IGST charged; refund of accumulated ITC under Rule 89.

Step 7. STEP 7 — IGST-paid route: pay IGST 18% + auto-refund under Rule 96 (post FA 2021 sub-s. 4 notification framework eventual).

Step 8. STEP 8 — Critical: Intermediary classification check per s. 2(13) + Circular 159/2021 four-fold test; must be principal-to-principal not intermediary.

Step 9. STEP 9 — If intermediary, s. 13(8)(b) — POS India — taxable; export classification defeated (Microsoft Regional Sales Bombay HC 2024 pending).

Step 10. STEP 10 — Delhi DGST does not apply (export); IGST framework controls.

Result: Export of services framework. IGST + zero-rated; DGST not applicable. Critical intermediary classification + distinct-person tests.

Walkthrough 4 — Composition restaurant in Delhi delivering through Zomato

Facts: Composition restaurant in Delhi (turnover < Rs. 1.5 cr) delivers food order Rs. 1,000 through Zomato to intra-Delhi customer.

Computation / Steps:

Step 1. STEP 1 — Pre-01.01.2022: Restaurant pays composition tax (1% CGST + 1% DGST = 2%) on aggregate turnover.

Step 2. STEP 2 — Post-01.01.2022: Notif 17/2021-CT(R) + parallel — Zomato (ECO) becomes deemed supplier under s. 9(5) CGST + s. 5(5) IGST/parallel framework for restaurant services.

Step 3. STEP 3 — Composition restaurant continues to file under composition for its other supplies; Zomato-routed restaurant supplies become Zomato's deemed supply.

Step 4. STEP 4 — Zomato pays 5% CGST + 5% DGST (intra-Delhi) = combined 10% on Rs. 1,000 = Rs. 100 (assuming restaurant rate 5% without ITC).

Step 5. STEP 5 — No Compensation Cess on restaurant services.

Step 6. STEP 6 — Restaurant invoices Zomato at composition treatment for Zomato-routed.

Step 7. STEP 7 — Customer pays Rs. 1,100 inclusive of GST.

Step 8. STEP 8 — Zomato files GSTR-1/3B reporting deemed supplies + TCS at 0.25% CGST + 0.25% DGST (post 10.07.2024) for non-ECO-supplied; not applicable for ECO-deemed.

Step 9. STEP 9 — Settlement via standard CGST + DGST framework; Delhi DGST share to Delhi government.

Step 10. STEP 10 — Critical: Pre vs post 01.01.2022 framework + composition restaurant transition implications.

Result: Post 01.01.2022 — Zomato pays CGST + DGST on restaurant deemed supply. Composition restaurant retains composition for other supplies; deemed supplies excluded from composition.

Walkthrough 5 — Andaman tourist purchase + outbound refund (s. 15 IGST)

Facts: UK tourist visiting India for 7 days buys handicrafts worth Rs. 30,000 at Port Blair airport retail outlet; departs from India.

Computation / Steps:

Step 1. STEP 1 — Intra-A&N supply: CGST + UTGST applies (UT without Legislature).

Step 2. STEP 2 — Charging: CGST 9% + UTGST 9% = Rs. 5,400.

Step 3. STEP 3 — Customer is non-resident tourist per s. 15 IGST Explanation (stay ≤ 6 months + non-immigrant purpose).

Step 4. STEP 4 — Airport retail outlet at Port Blair international departure terminal — Rule 95A applies.

Step 5. STEP 5 — Outlet issues invoice + refund coupon for IGST Rs. 5,400 (combined CGST + UTGST — referred to as integrated tax refundable under s. 15).

Step 6. STEP 6 — Tourist at customs outbound: presents passport + visa + boarding pass + goods + coupon.

Step 7. STEP 7 — Customs verifies physical removal of goods from India.

Step 8. STEP 8 — Refund credit to tourist's payment instrument via Rule 95A framework.

Step 9. STEP 9 — Retailer's CGST + UTGST liability stands; refund flows directly to tourist.

Step 10. STEP 10 — Tourist effective cost = Rs. 30,000 (refunded GST).

Result: s. 15 IGST tourist refund framework operative at airport. Rule 95A architecture. Combined CGST + UTGST refunded to tourist via simplified mechanism.

Walkthrough 6 — Multi-State e-commerce operator (Amazon) with intra + inter-State supplies

Facts: Amazon facilitates inter-State and intra-State supplies through its platform; quarter total Rs. 100 cr facilitated supplies.

Computation / Steps:

Step 1. STEP 1 — Amazon registered as ECO in each State of operation.

Step 2. STEP 2 — TCS framework under s. 52 CGST applied via s. 20 IGST proviso 2 + parallel UTGST/DGST.

Step 3. STEP 3 — Pre-10.07.2024: TCS 1% combined (CGST 0.5% + SGST/UTGST/DGST 0.5%) or 1% IGST.

Step 4. STEP 4 — Post-10.07.2024 (Notif 15/2024-CT + parallel): TCS 0.5% combined.

Step 5. STEP 5 — Inter-State supplies through Amazon: IGST 0.5% TCS.

Step 6. STEP 6 — Intra-State (e.g., intra-Delhi): CGST 0.25% + DGST 0.25%.

Step 7. STEP 7 — Amazon files GSTR-8 monthly with TCS particulars + Form GSTR-8A auto-populated for suppliers.

Step 8. STEP 8 — Sellers claim TCS credit in GSTR-2A / GSTR-3B.

Step 9. STEP 9 — For s. 5(5) deemed-supplier services (restaurant via Zomato; accommodation via Airbnb; etc.), separate framework with ECO paying tax directly.

Step 10. STEP 10 — For specified Schedule items with Compensation Cess (rare for typical e-commerce items), additional cess framework.

Result: Amazon manages TCS framework across CGST + SGST/UTGST/DGST + IGST. Post-10.07.2024 50% reduction operative. Some categories (restaurant, accommodation) under s. 5(5) deemed-supplier.

Walkthrough 7 — Real-estate promoter in Delhi receiving cement from unregistered supplier

Facts: Delhi real-estate promoter procures cement Rs. 50 lakh from unregistered supplier in Delhi.

Computation / Steps:

Step 1. STEP 1 — Intra-Delhi supply from unregistered to registered.

Step 2. STEP 2 — Notification 7/2019-CT(R) + parallel DGST + s. 9(4) CGST + s. 7(4) UTGST framework (where applicable).

Step 3. STEP 3 — Real-estate promoter is notified class under substituted s. 9(4) post FA 2018 (effective 01.02.2019).

Step 4. STEP 4 — RCM applies to promoter on cement (notified category).

Step 5. STEP 5 — Cement rate: 28% CGST 14% + DGST 14% = Rs. 14 lakh.

Step 6. STEP 6 — Promoter pays RCM via GSTR-3B Table 3.1(d).

Step 7. STEP 7 — Self-invoice under Rule 36 CGST + DGST.

Step 8. STEP 8 — ITC eligibility — typically blocked under s. 17(5)(c)/(d) CGST + DGST for construction (subject to Safari Retreats functionality test for buildings used to make taxable supplies like leasing).

Step 9. STEP 9 — If construction is for self-use or sale (not leased out), ITC blocked.

Step 10. STEP 10 — If construction is leasing-out (mall, warehouse, hotel), Safari Retreats functionality test may allow ITC.

Result: Real-estate RCM under substituted s. 9(4) framework + Safari Retreats ITC eligibility analysis. Major operational consideration for Delhi promoters.

DATE

CGST + IGST + UTGST + DGST + COMPENSATION CESS CHANGES

01.07.2017

All 5 Acts substantive provisions in force.

13.10.2017

Suspension of original s. 9(4) CGST / s. 5(4) IGST / s. 7(4) UTGST / s. 9(4) DGST RCM on unregistered-supplier purchases (Notif 38/2017-CT + parallel).

15.11.2017

Rule 3 IGST Rules — advertisement to Government POS proxies (Notif 12/2017-IT) effective from 01.07.2017.

01.10.2018

TDS framework operative — s. 51 CGST + IGST proviso 1 at 2%; parallel DGST/UTGST/SGST.

31.12.2018

IGST Rules 4-9 inserted (Notif 04/2018-IT) effective 01.01.2019 — cross-border POS proxies.

01.02.2019

CGST + IGST + UTGST Amendment Acts 2018 effective — substituted s. 9(4) CGST / s. 5(4) IGST / s. 7(4) UTGST RCM; business-vertical omission; export-of-services INR receipt (s. 2(6)(iv) IGST); IGST proviso 5 to s. 20 (Rs. 50 cr / 100 cr appeal caps); s. 17(2A) IGST ad hoc apportionment; DGST Amendment Act II parallel.

29.03.2019

Notification 7/2019-CT(R) + parallel — Real-estate RCM under substituted s. 9(4) framework operative.

01.04.2019

Rule 88A CGST + parallel DGST — IGST-first utilisation principle.

01.01.2020

s. 17A IGST + s. 49(10) CGST — PMT-09 cross-ledger cash transfer effective.

14.09.2020

DGST Amendment Act III per Delhi gazette (No. 134) — UT list update for Ladakh + DNHDD; composition extension to services; s. 122(1A) anti-evasion penalty; s. 132 expansion; s. 140 transitional credit retrospective.

30.06.2020

s. 25 RoD sunset extended from 3 to 5 years (FA 2020) across all 5 Acts.

Effective 30.06.2022

s. 25 RoD sunset expired across all 5 Acts. No new RoD Orders.

30.06.2022

Substantive State compensation under GST Compensation Act ended (5-year transition).

August 2022

Compensation Cess Amendment Act 2022 — extended cess collection till 31.03.2026 for COVID loan repayment.

Effective 01.10.2023

Online gaming / casinos additional 28% Compensation Cess on full face value framework. Also OIDAR broader scope (FA 2023).

Effective 01.01.2022

Restaurant via ECO (Zomato/Swiggy) under s. 9(5) CGST + s. 5(5) IGST + parallel deemed-supplier framework via Notif 17/2021-CT(R).

Filco Trade (2022)

SC Article 142 — nationwide TRAN-1/2 reopening 01.10.2022 to 30.11.2022 + extensions across all 5 Acts.

10.07.2024

TCS rate reduction from 1% to 0.5% via Notif 15/2024-CT + parallel UTGST/DGST + IGST framework.

22.06.2024 — GST Council 53rd Meeting

Recommended s. 11A regularisation framework + s. 16(4) ITC time-limit relaxation for FY 2017-18 to 2020-21 + various other amendments operationalised via FA 2024 + DGST 2024 Amendments + parallel.

Various 2024-25 Amendments

FA 2024 + DGST 2nd Amendment Act 2024 + 3rd Amendment Bill 2024 + parallel — s. 11A regularisation, s. 16(4) ITC relaxation, various.

CASE

CROSS-ACT IMPACT

Mohit Minerals (2022) 10 SCC 700

(a) Struck down ocean-freight IGST under s. 5(3)/(4) — applies to IGST framework; (b) Held Council recommendations persuasive not binding — applies to ALL 5 Acts' amendment + notification framework. Foundational doctrine.

VKC Footsteps (2022) 2 SCC 603

Refund of accumulated ITC for inverted-duty as statutory entitlement; Rule 89(5) restriction upheld. Applies to CGST + IGST + UTGST + DGST refund frameworks via s. 54 CGST cascading framework.

Bharti Airtel (2022) 4 SCC 328

Self-assessment finality — GSTR-3B retrospective rectification not permitted. Applies to ALL 5 Acts' self-assessment framework. Delhi HC origin — particularly relevant for DGST.

Safari Retreats (2024) SCC OnLine SC 2966

ITC functionality test for construction inputs feeding taxable outward supplies (rental, hotel, mall). Applies to CGST + IGST + UTGST + DGST ITC framework via s. 17(5) CGST cascading.

Filco Trade (2022) SCC OnLine SC 1156

Article 142 nationwide TRAN-1/2 reopening 01.10.2022 to 30.11.2022 + extensions. Applies across all 5 Acts' transitional framework — CGST Chapter XX + parallel.

Mafatlal Industries (1997) 5 SCC 536

9-Judge Constitution Bench on unjust enrichment doctrine. Applies to ALL 5 Acts' refund framework. Foundational pre-GST doctrine carried into GST.

Vatika Township (2015) 1 SCC 1

Constitution Bench on prospective operation presumption. Applies to ALL 5 Acts' amendment frameworks — pre-amendment supplies under pre-amendment framework.

AIFTP (2007) 7 SCC 527

Constitutional foundation for service-tax. Anchors all 5 Acts' constitutional framework via Article 246A + 269A post 101st Amendment.

Skill Lotto (2021) 15 SCC 667

Legislative latitude on 'goods' definition under GST. Applies to all 5 Acts' supply framework + valuation.

Larsen & Toubro (2014) 1 SCC 708

Works contract accretion + composite-supply principle. Applies to CGST + IGST + UTGST + DGST supply classification.

Imagic Creative (2008) 2 SCC 614

Composite supply principal-supply test. Applies across all 5 Acts via s. 8 CGST + parallel.

GVK Industries (2011) 4 SCC 36

Constitution Bench on real-and-substantial nexus for extraterritorial legislation. Applies to IGST cross-border framework + DGST/UTGST/SGST extraterritorial reach.

ALFSC (2011) 2 SCC 352

Financial-services constitutional severability. Applies to all 5 Acts' financial services framework.

Maneka Gandhi (1978) 1 SCC 248

Procedural fairness foundation. Applies to ALL 5 Acts' procedural framework — SCN, adjustment, blocking, refund denial, etc.

Puttaswamy (2017) 10 SCC 1

Informational privacy + proportionality. Applies to GSTN data collection + OIDAR 7-factor test + cross-border data flows under IGST s. 13(12) framework.

Tata Sky (2013) 4 SCC 656

Aspects-of-supply doctrine. Applies to multi-aspect supplies across all 5 Acts — particularly broadcasting + content + cross-State allocation.

Cross-statute compliance master checklist (19 items)

□ Identified supply type

□ Determined POS under ss. 10-14 IGST

□ Classified inter-State / intra-State per ss. 7-8 IGST

□ For intra-State, applied CGST + State component

□ For inter-State, applied IGST

□ For cess-bearing goods, added Compensation Cess

□ Applied applicable rate notifications parallel across Acts

□ Issued tax invoice with all components

□ Filed returns via common GSTN portal

□ Paid tax via electronic ledger per Rule 88A

□ For refund, filed combined Form RFD-01

□ For audit, coordinated with administering authority

□ For SCN, verified officer-jurisdiction + first-in-time rule

□ For amendments, tracked multi-Act timeline

□ For litigation, leveraged landmark cases impact matrix

□ For composition supplies, recalled cess exemption per s. 8(1) proviso

□ For e-commerce supplies, applied deemed-supplier framework + TCS

□ For OIDAR, applied s. 14 IGST framework

□ For transitional disputes, leveraged Filco Trade Article 142 backstop