VAISHNO POLYMERS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr.Hardik P.Modh for the petitioner and learned advocate Mr.Utkarsh R.Sharma for the respondent nos.2 and 3.

(2.) By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs:

(3.) Learned advocate Mr.Hardik P.Modh for the petitioner submitted that the petitioner is importing broomsticks inter alia made from coconut leaves from Indonesia into India. It was submitted that as per the terms of Sec. 5(1) of the IGST Act, 2017, the Central Government by Notification No.1 of 2017 dtd. 28/6/2017 notified the IGST rate of 05% in respect of goods specified in ScheduleI and in the said Schedule Broomsticks was at serial No.260.