Case Law Details
Case Name : Messrs Ananta Synthetic Innovations &
Related Assessment Year : 11/07/2024
Courts :
All High Courts Gujarat High Court
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Messrs Ananta Synthetic Innovations & Anr. Vs State Of Gujarat & Ors. (Gujarat High Court)
Gujarat High Court held that Geo Membrane for water proof lining fabrics is classifiable under HSN Code 59111000 liable to GST @12% and not under HSN Code 39269090. Thus excess GST paid is allowable as refund.
Facts- The petitioner a partnership firm which has come into effect from 13.10.2019, is manufacturer of Geo Membrane which is a textile fabrics. The petitioner – firm is also registered under the provisions of the Please become a Premium member. If you are already a Premium member, login here to access the full content.
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