https://www.taxtmi.com/highlights?id=78030 The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For printed packaging, it was held that if the inner packaging is printed and pre-determined, it falls under the 'pre-packaged and labelled' category, subject to GST as per Legal Metrology Act. For plain packaging, under N/N. 6/2022-Central Tax (Rate) and IGST Notification No. 6/2022-Integrated Tax (Rate), commodities like shrimps pre-packed up to 25 kgs are subject to GST, even for export, if they fall under specified categories requiring Legal Metrology Act compliance. en-us Sat, 01 Jun 2024 08:31:12 +0530 Sat, 01 Jun 2024 08:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78030 The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For printed packaging, it was held that if the inner packaging is printed and pre-determined, it falls under the 'pre-packaged and labelled' category, subject to GST as per Legal Metrology Act. For plain packaging, under N/N. 6/2022-Central Tax (Rate) and IGST Notification No. 6/2022-Integrated Tax (Rate), commodities like shrimps pre-packed up to 25 kgs are subject to GST, even for export, if they fall under specified categories requiring Legal Metrology Act compliance. Highlights GST Sat, 01 Jun 2024 08:31:12 +0530 https://www.taxtmi.com/highlights?id=78030