Back
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A. A, J
M/S. STARK PHOTO BOOK – Appellant
Versus
THE ASSISTANT COMMISSIONER (INTELLIGENCE) SPECIAL SQUAD NO. IV, SGST DEPARTMENT – Respondent
| Table of Content |
|---|
| 1. background and nature of the petitioners' business. (Para 1) |
| 2. details on the petitioners' claims and reliance on clarifications. (Para 2) |
| 3. responses from respondents denying the claims. (Para 3 , 4) |
| 4. court's examination of the issue regarding tax classification. (Para 5 , 6) |
| 5. definitions of composite supply, mixed supply and principal supply. (Para 7 , 9) |
| 6. legal classification of supply within the cgst framework. (Para 10 , 11 , 12) |
| 7. details on photographic and videographic processing services classification. (Para 13) |
| 8. examination of predominant elements in the petitioners' supply. (Para 14 , 15) |
| 9. discussion of service and goods classifications under relevant codes. (Para 16 , 17) |
| 10. conclusion on the nature of service and final ruling. (Para 18 , 19) |
| 11. dismissal of writ petitions with note on statutory remedies. (Para 20) |
JUDGMENT
[WP(C) Nos.16709/2024, 20193/2022, 21666/2021, 21676/2021, 29948/2021, 16667/2024, 16785/2024]
In all these cases, a common issue that relates to the rate of tax that applicable to the supply made by the petitioners herein arises. The question is, whether the rate applicable is 12% or 18% and in all these cases, the proceedings
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
