Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
