Holographic Excise Stickers Classified as Goods Under GST Section 2(52), Not Services; Refund Approved for RCM Payments
Case-Laws
GST
HC determined that holographic stickers supplied by the Prohibition and Excise Department constitute “goods” under Section 2(52) of GST laws, not services. The supply cannot be classified as a “composite supply” with excise licensing. The petitioner's previous RCM tax payments were made erroneously, as the stickers are not taxable supplies under Section 2
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