Case Law Details
Case Name : In re M D Mohta (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re M D Mohta (GST AAR West Bengal)
“Rakhi” is an independently identifiable product which may be made up of innumerable materials of no fixed or predetermined ratio, and yet retain its specific identity as a symbol of a bond involving the potential care of the sister by the brother, and not merely an assemblage of discrete materials. “Rakhi” cannot be termed as a “handicraft” item under GST under Please become a Premium member. If you are already a Premium member, login here to access the full content.
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