https://www.taxtmi.com/caselaws?id=447040 Frozen chicken in wholesale packs marked for institutional sale is exempt from GST only when the supply satisfies the Legal Metrology-based institutional-consumer conditions, including use by the institution and not for trade or commercial resale. The exemption can also apply where the goods are routed through a wholesale dealer to institutional consumers, but only if the same statutory conditions are met and the end use remains institutional. Supplies to non-institutional consumers do not qualify for the exemption and are taxable at the prescribed 5% GST rate for pre-packaged and labelled goods. en-us Fri, 08 Sep 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447040 Frozen chicken in wholesale packs marked for institutional sale is exempt from GST only when the supply satisfies the Legal Metrology-based institutional-consumer conditions, including use by the institution and not for trade or commercial resale. The exemption can also apply where the goods are routed through a wholesale dealer to institutional consumers, but only if the same statutory conditions are met and the end use remains institutional. Supplies to non-institutional consumers do not qualify for the exemption and are taxable at the prescribed 5% GST rate for pre-packaged and labelled goods. Case-Laws GST Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447040