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Goods and Service TaxArticle·4 August 2025

Application of Ejusdem Generis & Noscitur a Sociis

By J the App

Executive Summary

Ejusdem Generis (of the same kind) and Noscitur a Sociis (a word is known by the company it keeps). In the interpretation of taxing statutes, the judiciary often employs well-established interpretative aids to ensure that legislative intent is respected. J the App by JustIDT is delighted to share a quick snapshot on the narrative of the two phrases and its usage in GST ecosystem.

Introduction

The Goods and Services Tax (GST) regime in India is governed by a vast statutory framework, comprising the CGST Act, 2017, SGST Acts, no...

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