2024 (2) TMI 994

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dav and Mr. Devansh Garg, Advocates. For the Respondents : Mr. Rakesh Kumar, CGSC with Mr. Sunil , Advocate for R-1(UOI) Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Monica Benjamin and Ms. Nishtha Mittal, Advocates ORDER Issue notice. 2. Mr. Harpreet Singh, learned counsel for the respondents accepts notice. 3. Let the reply to the present application be filed within a period of one wee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e tax on flaps was reduced to 18% vide Notification No. 24/2018- Central Tax (Rate) dated 31.12.2018. 8. The controversy between the parties is whether the petitioners are liable to pay GST @ 28% on tubes and flaps. 9. According to the Revenue, the supply of tyres, tubes and flaps is a bundled supply and, therefore, the duty @ 28% of the main supply is payable by the petitioners. The petitioners....