Supply of Holographic Stickers Not Taxable supply: Madras HC Allows GST Refund

By Jagjeet Singh Goods and Services Tax Judiciary February 23, 2025

Case Name: United Breweries Limited Vs Joint Commissioner of GST and Central Excise (Appeals II) (Madras High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Madras High Court

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United Breweries Limited Vs Joint Commissioner of GST and Central Excise (Appeals II) (Madras High Court) In the recent judgment Hon’ble Madras HC allowed writ petition to claim refund under the category of Excess payment on tax which was paid by the petitioner on holographic stickers affixed on beer bottles Petitioner is engaged in manufacturing of Beer. It has to affix a holographic sticker on each bottle to ensure that no spurious liquor is sold in the market and payment of State Excise on every bottle. It is the case of the petitioner that the “holographic stickers” purchased fro...

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