![Supreme Court on HSN Code in Public Tenders: No Duty on State to Specify GST Rate – Union of India v. Bharat Forge [2022 INSC 837]](/uploads/images/2026/10/63a67c9b-163a-45d9-a8ac-b1a0dac7da76.jpg)
FEATURED JURISPRUDENCE
Supreme Court on HSN Code in Public Tenders: No Duty on State to Specify GST Rate – Union of India v. Bharat Forge [2022 INSC 837]
Supreme Court holds the State has no public duty to specify HSN code or GST rate in a tender; GST liability is on the supplier; contract awards to be sent to the supplier's GST officer.
Read Full Analysis