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The AAR ruled on GST applicability for frozen meat product supplies. Hotels qualify as industrial consumers under Rule 2(bb) of Legal Metrology (Packaged Commodities) Rules, 2011. However, supplies were not exempted from GST due to absence of 'Not for Retail Sale' declaration on packages. Inter-branch transfers and distributor sales require GST charging since mandatory packaging requirements were not met. The ruling mandates GST application when specific labeling conditions are not fulfilled, emphasizing strict compliance with packaging regulations for potential tax exemption.
The AAR ruled on GST applicability for frozen meat product supplies. Hotels qualify as industrial consumers under Rule 2(bb) of Legal Metrology (Packaged Commodities) Rules, 2011. However, supplies were not exempted from GST due to absence of 'Not for Retail Sale' declaration on packages. Inter-branch transfers and distributor sales require GST charging since mandatory packaging requirements were not met. The ruling mandates GST application when specific labeling conditions are not fulfilled, emphasizing strict compliance with packaging regulations for potential tax exemption.
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