Case Law Details
Case Name : Avanti Patel Vs Starbucks Coffee (NAA)
Related Assessment Year :
Courts :
National Anti-Profiteering Authority
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Avanti Patel Vs Starbucks Coffee (NAA)
The brief facts of the present case are that under Rule 128 (1) of the Central Goods and Services Tax (CGST) Rules, 2017, an application was filed by the Applicant No. 1 against the Respondent before the Standing Committee on Anti-profiteering alleging that the Respondent had not passed on the benefit of reduction in the GST rate on
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I ordered 2 coffees at Cafe Coffee Day. I was charged 2.5% SGST & 2.5% CGST. On top of this I was charged 5% i.e. Rs.10/- each for HSN/SAC under code 996331. Is a customer liable to pay HSN/SAC charge or it is the code for identification purpose?