Holographic Stickers Supplied By Prohibition & Excise Dept For Alcohol Bottles Classified As ‘Goods’, Not Taxable: Madras High Court

In a recent ruling, the Madras High Court has clarified that the supply of holographic stickers or excise labels by the Prohibition and Excise Department of Tamil Nadu, meant to be affixed on bottles of alcoholic liquor, constitutes a supply of "goods" rather than a "service". The court held that these labels fall under the definition of "goods" as per Section 2(52) of the CGST Act, and thus the supply…