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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