https://www.taxtmi.com/caselaws?id=778586 Frozen chicken supplied for consumption by a qualifying institutional consumer is treated as outside the "pre-packaged and labelled" category under the Legal Metrology framework, so the GST exemption applies where the statutory declarations and compliance conditions are met. The same exemption also applies when the goods move through a distributor, because the decisive factor is the intended institutional consumption and supporting documentation, not the supply route. Supplies to non-institutional consumers do not fall within that exclusion and remain taxable as pre-packaged and labelled goods at 5% GST. en-us Wed, 23 Jul 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778586 Frozen chicken supplied for consumption by a qualifying institutional consumer is treated as outside the "pre-packaged and labelled" category under the Legal Metrology framework, so the GST exemption applies where the statutory declarations and compliance conditions are met. The same exemption also applies when the goods move through a distributor, because the decisive factor is the intended institutional consumption and supporting documentation, not the supply route. Supplies to non-institutional consumers do not fall within that exclusion and remain taxable as pre-packaged and labelled goods at 5% GST. Case-Laws GST Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778586