KERALA KHADI & VILLAGE v. UNION OF INDIA & ORS.

Introduction

This judgment reiterates that exemptions available under the pre-GST regime do not automatically continue after the introduction of GST unless specifically provided under the GST law. The Kerala High Court held that the GST Act contains no exemption or zero-rated provision for khadi and village products merely because they were exempt under the earlier VAT and Service Tax laws. Consequently, the Court declined to interfere with the assessment order and directed the petitioner to avail the statutory appellate remedy under Section 107 of the CGST Act.

Background of the Case

The petitioner, Kerala Khadi & Village Industries Board, is a statutory body constituted under the Kerala Khadi & Village Industries Board Act.