Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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AAR held that the applicant's supply of processed frozen shrimp (HSN 0306) packaged in printed pouches or boxes and placed in printed master cartons not exceeding 25 kg constitutes a taxable supply of "pre-packaged and labelled" goods within the meaning of the Legal Metrology Act, 2009. Such supplies are not exempt or nil-rated for outbound movement; GST is leviable at 5% under the applicable notification effective July 2022. The Authority concluded that the pre-packaged, labelled nature and the ≤25 kg packaging threshold bring the exports within the GST net, rendering the export transaction subject to GST irrespective of its destination.
AAR held that the applicant's supply of processed frozen shrimp (HSN 0306) packaged in printed pouches or boxes and placed in printed master cartons not exceeding 25 kg constitutes a taxable supply of "pre-packaged and labelled" goods within the meaning of the Legal Metrology Act, 2009. Such supplies are not exempt or nil-rated for outbound movement; GST is leviable at 5% under the applicable notification effective July 2022. The Authority concluded that the pre-packaged, labelled nature and the ≤25 kg packaging threshold bring the exports within the GST net, rendering the export transaction subject to GST irrespective of its destination.
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