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Supreme Court of India

Union of India & Others v. Bharat Forge Ltd. & Another

Neutral citation
Reported as [2022] 17 S.C.R. 1012
Bench K. M. Joseph and Hrishikesh Roy JJ.
Decided 16 August 2022

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

What the Court ordered

We are of the view that when read in a holistic manner, the purport of the Railway Board is that it is the responsibi lity of the bidder to quote the correct HSN Number and the corresponding GST rate.

Judgment, page 37

From the headnote

Goods and Services Act, 2017 – Notice Inviting Tender (NIT) for procurement of product was published – However, neither the NIT nor the bid documents, mention the relevant HSN Code applicable to the product – The bidders were also directed to s pecify the percentage of local content of the material bei ng offered, in accordance with the ‘Make in India’ Policy and pref erence would be given to those projects, which have at least 50 per cent local content – The Writ petitioner – 1 st Respondent(L4) quoted price with GST rate @18%, L1 to L3 quoted the price with GST rate at @5% due to which the

Authorities it was built on

Where later benches applied it

Of those, 1 referred to

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