Del Small Ice Cream Manufacturers Welfare’s Association (Reg.) Vs Union Of India
Date: February 9, 2021
Subject Matter
GST Council should reconsider exclusion of ice cream from the list of manufacturers eligible for composition scheme within three months
Summary
The only direction which can be issued in this petition is, to direct the respondent no.2 GST Council to reconsider the exclusion of small scale manufactures of ice cream from the benefit of Section 10(1) of the Act, including on the aforesaid two pa…
1. The petitioner, claiming to represent the interest of more than 50 small scale ice cream manufacturing units operating in the National Capital Territory of Delhi, has filed this petition impugning the decision dated 18th June, 2017 of the Goods and Services Tax Council (GST Council), in exercise of powers under Section 10(2)(e) of the Central Goods & Services Tax Act, 2017, of exclusion of…