https://www.taxtmi.com/caselaws?id=397833 The case involved an application for Advance Ruling by a State Public Sector Enterprise regarding the correct classification and tax rate applicable to Security Excise Labels supplied to distilleries. The Authority determined that the correct classification of the labels is under HSN Code 4911, with a tax rate of 6% under the CGST Act and KGST Act, and 12% under the IGST Act. This decision was based on the primary use of the labels for security purposes, supported by legal precedents and analysis of relevant case law. en-us Tue, 18 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397833 The case involved an application for Advance Ruling by a State Public Sector Enterprise regarding the correct classification and tax rate applicable to Security Excise Labels supplied to distilleries. The Authority determined that the correct classification of the labels is under HSN Code 4911, with a tax rate of 6% under the CGST Act and KGST Act, and 12% under the IGST Act. This decision was based on the primary use of the labels for security purposes, supported by legal precedents and analysis of relevant case law. Case-Laws GST Tue, 18 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397833