Exclusion of small scale ice cream manufacturers from composition scheme benefit to be reconsidered by GST Council
Last updated: 23 February 2021
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in Del Ice Cream Manufacturers Welfare's Association v. Union of India and Anr. [Writ Petition No. 5252/2019 and others dated February 9, 2021] directed the GST Council to reconsider the exclusion of small scale manufactures of ice cream from the benefit of Composition Scheme under Section 10(1) of the Central Goods and Services Tax, 2017 ('CGST Act') on the basis of two parameters'i.e. the components used in the ice cream and the GST payable thereon and other similar goods having similar tax effect continuing to enjoy the benefit. It was further directed that GST Council should discuss the aforesaid aspect in its next meeting and to take a decision thereon at the earliest, keeping in view that the ice cream season has just begun.
Citation :
Writ Petition No. 5252/2019 and others dated February 9, 2021
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Bimal Jain
Published in GST
Views : 164
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