https://www.taxtmi.com/caselaws?id=771611 Hotels are treated as industrial consumers, not institutional consumers, under the Legal Metrology (Packaged Commodities) Rules, 2011, because the goods are used in commercial food preparation and sale. Exemption for frozen meat products supplied as packaged commodities is available only when the statutory conditions are strictly met, including the prescribed declaration and qualifying purchase channel; on the stated facts, the packages lacked the required declaration, so exemption was denied. Inter-branch transfers between separately GST-registered distinct persons are taxable supplies under section 25(4) and Schedule I unless a valid exemption applies, and GST was also held payable on supplies to distributors marked for institutional sale on the facts presented. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 20:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771611 Hotels are treated as industrial consumers, not institutional consumers, under the Legal Metrology (Packaged Commodities) Rules, 2011, because the goods are used in commercial food preparation and sale. Exemption for frozen meat products supplied as packaged commodities is available only when the statutory conditions are strictly met, including the prescribed declaration and qualifying purchase channel; on the stated facts, the packages lacked the required declaration, so exemption was denied. Inter-branch transfers between separately GST-registered distinct persons are taxable supplies under section 25(4) and Schedule I unless a valid exemption applies, and GST was also held payable on supplies to distributors marked for institutional sale on the facts presented. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771611