Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
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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