Section 9 of the Central Goods and Services Tax (CGST) Act, 2017 and the State Goods and Services Tax (SGST) Act, 2017 stipulates the charging mechanism wherein it is stated that tax shall be levied on all intra- state supplies of goods or services or both carried out in the course or furtherance of business for a consideration as per the rate notified by the Central Government in recommendations with the GST Council and as per the valuation mechanism specified u/s 15 of the CGST Act, 2017. Similarly, Section 5 of the Integrated Goods and Services Tax (IGST) Act, 2017 is the charging mechanism for inter- state supplies of goods or services or both. For the purposes of classification of goods, the GST Rate Notifications are aligned to the First Schedule of the Customs Tariff Act 1975 which are in turn aligned to the Harmonised System of Nomenclature (HSN) devised by the World Customs Organization, Brussels. Souff and Dhanadal manufacturers as well as distributors hav.......