2017 (11) TMI 1413 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 369 (Del.) – Imposition of 12% GST on sanitary napkins – code number which is applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the N/N. 12/2017- Central Tax (Rate) – Held that: – This is an aspect for which the petitioner must first get in touch with a specialist on the subject and in case they are unable to get hold of the code, correspond with the respondent Council, who, we are sure would ensure that the requisite information is made available – petition disposed off. – W.P.(C) 8281/2017 Dated:- 25-10-2017 – MR. SANJIV KHANNA AND MR. PRATHIBA M. SINGH, JJ. For The Petitioner : Mr. Amit Khemka, Mr. Rishi Sehgal & Ms. Aditi Kharpa
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r s case, as per the facts disclosed in the representation. 4. Counsel for the petitioner, however, submits that the petitioner is covered by exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax(Rate). 5. We do not want to make any comment on the said aspect as this is not the subject matter which can be decided in the present writ petition and would be a matter of debate and issue before the authorities concerned. 6. Counsel for the petitioner states that the petitioner is unaware of the code number, which is applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax (Rate). This is an aspect for which the petitioner must first get in touch wit
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