Supply of Holographic Stickers Not Taxable supply: Madras HC Allows GST Refund

United Breweries Limited Vs Joint Commissioner of GST and Central Excise (Appeals II) (Madras High Court) In the recent judgment Hon’ble Madras HC allowed writ petition to claim refund under the category of Excess payment on tax which was paid by the petitioner on holographic stickers affixed on beer bottles Petitioner is engaged in manufacturing of Beer. It has to affix a holographic sticker on each bottle to ensure that no spurious liquor is sold in the market and payment of State Excise on every bottle. It is the case of the petitioner that the “holographic stickers” purchased fro...