Case Law Details
Case Name : Tvl. Vibis Natural Bee Farms Vs Deputy State Tax Officer-1 (Madras High Court)
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All High Courts Madras High Court
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Tvl. Vibis Natural Bee Farms Vs Deputy State Tax Officer-1 (Madras High Court)
Summary: The Madras High Court addressed the case of Tvl. Vibis Natural Bee Farms v. Deputy State Tax Officer-1, where the petitioner, engaged in selling live honey bees, contested the tax demand on packing material supplied for these bees. The court observed that the live honey bees are exempt from GST as per Schedule 1 of the CGST Act, and deemed the packing materials as part of a composite supply, which also includes an exempt product. As the petitioner was unaware of preceding notice
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