Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
GST applicability on export of pre-packaged and labelled commodities is addressed by reference to the Legal Metrology Act and recent notifications: exports remain treated as inter-state and zero-rated under IGST, with exporters able to export under bond/LUT or pay IGST and seek refund. Separately, pre-packaged and labelled shrimps packed in pouches/boxes up to 25 kg fall within the Legal Metrology regime and, per the cited notification, attract GST treatment as taxable supplies. The operative effect is that such pre-packaged shrimps are taxable at 5% even when exported, subject to the exporters option under IGST rules.
GST applicability on export of pre-packaged and labelled commodities is addressed by reference to the Legal Metrology Act and recent notifications: exports remain treated as inter-state and zero-rated under IGST, with exporters able to export under bond/LUT or pay IGST and seek refund. Separately, pre-packaged and labelled shrimps packed in pouches/boxes up to 25 kg fall within the Legal Metrology regime and, per the cited notification, attract GST treatment as taxable supplies. The operative effect is that such pre-packaged shrimps are taxable at 5% even when exported, subject to the exporters option under IGST rules.
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