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Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For printed packaging, it was held that if the inner packaging is printed and pre-determined, it falls under the 'pre-packaged and labelled' category, subject to GST as per Legal Metrology Act. For plain packaging, under N/N. 6/2022-Central Tax (Rate) and IGST Notification No. 6/2022-Integrated Tax (Rate), commodities like shrimps pre-packed up to 25 kgs are subject to GST, even for export, if they fall under specified categories requiring Legal Metrology Act compliance.
The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For printed packaging, it was held that if the inner packaging is printed and pre-determined, it falls under the 'pre-packaged and labelled' category, subject to GST as per Legal Metrology Act. For plain packaging, under N/N. 6/2022-Central Tax (Rate) and IGST Notification No. 6/2022-Integrated Tax (Rate), commodities like shrimps pre-packed up to 25 kgs are subject to GST, even for export, if they fall under specified categories requiring Legal Metrology Act compliance.
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