Eligibility for Composition scheme - ice-cream - limited ...

GST

April 15, 2024

Eligibility for Composition scheme - ice-cream - limited grievance of the petitioners is that the ‘Ice Cream’ has been placed on par with Pan Masala and Tobacco - The High Court scrutinized the decision of the GST Council and found it lacking in adequate reasoning. It emphasized the importance of reasonable classification in taxation laws, citing constitutional principles and judicial precedents. Ice Cream, being a widely consumed item, cannot be arbitrarily placed in the same category as luxury goods without proper justification. Consequently, the High Court directed the GST Council to reconsider its decision regarding the exclusion of Small-Scale Ice Cream Manufacturers from the composition scheme. The Court expected the Council to make this decision within a reasonable timeframe, preferably three months.

View Source

← Previous Next →

Eligibility for Composition scheme - ice-cream - limited ...

GST

April 15, 2024

You may also like:

Classification of supply - rate of tax - supply of ice cream from ice cream parlour - Ice cream sold by the outlets of the applicant are already manufactured ice-cream;...

Rate of GST on Supply of ice cream - whether taxable @5% without ITC - Not eligible in respect of Party orders: sale of bulk ice creams to caterers as takeaway. -...

Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

Related persons – assessable value – Merely because ice cream was manufactured using brand name acquired by HLL and entire product was sold to BILIL/HLL, that did not...

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...

Classification of goods - rate of GST - wooden ice cream sticks and wooden ice cream spoons - The impugned products being the wooden spoon and wooden stick qualify to be...

Supply of goods or services - ice-cream - retail outlets - there is a transfer of title in ice creams from the applicant to their customers and therefore as per entry no....

GST - Who are not eligible to opt for composition scheme? Whether certain manufacturers (like Ice cream, Pan masala, Tobacco etc.) are excluded from opting composition...

Turnover limit for Composition Levy under GST - treatment of Ice Cream equally with Pan Masala - Praying for quashing the impugned recommendations of GST Council being...

Scheme of Demerger - application for recalling - transfer of NLD/ILD licences - change in the eligibility criteria brought about after the sanction of the Scheme -...

Quick Updates: