Reckitt Benckiser (India) Limited Vs State of Tamil Nadu
Date: February 22, 2024
Subject Matter
Order classifying Toilet Cleaner (Harpic, Lizol etc) under HSN '3402' set aside as the objections raised by the petitioner were not considered
Summary
The case involves a writ petition challenging an order that classified "Harpic Disinfectant Toilet Cleaner" and "Lizol Disinfectant Toilet Cleaner" under Item 31 of the Fourth Schedule to the Tamil Nadu Goods and Services Tax Act, thereby levying tax…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The present writ petition is filed challenging the impugned order dated 12.03.2021 insofar as it treats “Harpic Disinfectant Toilet Cleaner” and “Lizol Disinfectant Toilet Cleaner” under Item 31 of the Fourth Schedule to the Tamil Nadu Goods and Services Tax Act,2017 (hereinafter referred to as “TNGST Act”) th…