{"id":70993,"date":"2025-02-22T08:48:15","date_gmt":"2025-02-22T03:18:15","guid":{"rendered":""},"modified":"2025-02-22T08:48:15","modified_gmt":"2025-02-22T03:18:15","slug":"holographic-excise-stickers-classified-as-goods-under-gst-section-2-52-not-services-refund-approved-for-rcm-payments","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70993","title":{"rendered":"Holographic Excise Stickers Classified as Goods Under GST Section 2(52), Not Services; Refund Approved for RCM Payments"},"content":{"rendered":"<p>Holographic Excise Stickers Classified as Goods Under GST Section 2(52), Not Services; Refund Approved for RCM Payments<br \/>Case-Laws<br \/>GST<br \/>HC determined that holographic stickers supplied by the Prohibition and Excise Department constitute &#8220;goods&#8221; under Section 2(52) of GST laws, not services. The supply cannot be classified as a &#8220;composite supply&#8221; with excise licensing. The petitioner&#39;s previous RCM tax payments were made erroneously, as the stickers are not taxable supplies under Section 2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85962\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Holographic Excise Stickers Classified as Goods Under GST Section 2(52), Not Services; Refund Approved for RCM PaymentsCase-LawsGSTHC determined that holographic stickers supplied by the Prohibition and Excise Department constitute &#8220;goods&#8221; under Section 2<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70993","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70993"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70993\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}