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Case Law Details

Case Name : Avanti Patel Vs Starbucks Coffee (NAA)
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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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One Comment

  1. R. B. Paranjape says:

    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?

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