Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
Pre-packaged frozen shrimps packed in inner printed or laminated pouches or boxes with predetermined quantities meet the Legal Metrology Act definition of "pre-packaged and labelled" and therefore attract GST. Notification No. 06/2022 makes GST applicable on such specified pre-packaged commodities; consequently supplies of shrimps in containers up to 25 kg that qualify as pre-packaged are taxable and not treated as zero-rated, with GST chargeable at 5% whether supplied domestically or exported.
Pre-packaged frozen shrimps packed in inner printed or laminated pouches or boxes with predetermined quantities meet the Legal Metrology Act definition of "pre-packaged and labelled" and therefore attract GST. Notification No. 06/2022 makes GST applicable on such specified pre-packaged commodities; consequently supplies of shrimps in containers up to 25 kg that qualify as pre-packaged are taxable and not treated as zero-rated, with GST chargeable at 5% whether supplied domestically or exported.
Note: It is a system-generated summary and is for quick reference only.