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GST - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Exclusion of ice cream from the benefits of Composition Scheme ...


High Court urges GST Council to reconsider excluding ice cream from Composition Scheme u/s 10, citing fairness concerns.

February 13, 2021

Case Laws     GST     HC

Exclusion of ice cream from the benefits of Composition Scheme under Section 10 of CGST Act - violation of the spirit of Articles 14 and 19 of the Constitution of India or not - The only direction which can be issued in this petition is, to direct the respondent no.2 GST Council to reconsider the exclusion of small scale manufactures of ice cream from the benefit of Section 10(1) of the Act - HC

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