Delhi HC directed GST Council to reconsider manufacturers of icecream for composition scheme
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The revenue submitted that the reason for such exclusion was that there was no GST on milk, being a large constituent of ice-cream and if small manufacturers of ice-cream were to be given benefit of section 10(1), there would be large scale loss of revenue. The petitioner contended that ice-cream comprised of a large number of other components which were assessable to GST and thus reasoning emanating from minutes of meeting of GST Council for excluding ice-cream from benefit of section 10(1) was fallacious. |
The Honorable Court after hearing arguments from the both parties directed the GST Council to reconsider the exclusion of small scale manufactures of ice cream from the benefit of section 10(1) of the CGST Act, 2017. |