https://www.taxtmi.com/caselaws?id=751374 The challenge concerns exclusion of small-scale ice cream manufacturers from the GST composition scheme and the absence of recorded reasons for that classification. The court found the exclusion lacked justification under the principle of reasonable classification and the equality guarantee, noting ice cream is not a luxury item; it did not strike down the notification but directed the GST Council to reconsider extending Section 10(1) benefits to small-scale ice cream manufacturers and to decide within three months, disposing of the petition with those directions. en-us Mon, 01 Apr 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751374 The challenge concerns exclusion of small-scale ice cream manufacturers from the GST composition scheme and the absence of recorded reasons for that classification. The court found the exclusion lacked justification under the principle of reasonable classification and the equality guarantee, noting ice cream is not a luxury item; it did not strike down the notification but directed the GST Council to reconsider extending Section 10(1) benefits to small-scale ice cream manufacturers and to decide within three months, disposing of the petition with those directions. Case-Laws GST Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751374