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    <title>2021 (2) TMI 558 - DELHI HIGH COURT</title>
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    <description>The court entertained the challenge to the GST Council&#039;s decision excluding ice cream from the Composition Scheme under Section 10 of the CGST Act, 2017. After considering arguments from both parties and reviewing relevant legal precedents, the court directed the GST Council to reconsider the exclusion of small ice cream manufacturers from the Scheme, emphasizing the need for a comprehensive assessment of components used and GST implications compared to similar goods. The GST Council was instructed to address this issue in its next meeting and make a decision within three months. The petition was disposed of with this directive.</description>
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      <description>The court entertained the challenge to the GST Council&#039;s decision excluding ice cream from the Composition Scheme under Section 10 of the CGST Act, 2017. After considering arguments from both parties and reviewing relevant legal precedents, the court directed the GST Council to reconsider the exclusion of small ice cream manufacturers from the Scheme, emphasizing the need for a comprehensive assessment of components used and GST implications compared to similar goods. The GST Council was instructed to address this issue in its next meeting and make a decision within three months. The petition was disposed of with this directive.</description>
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