Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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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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