Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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.
TaxTMI 
of 4805
Join Channel
TaxTMI 
