https://www.taxtmi.com/caselaws?id=789989 Frozen meat supplied in unit containers and sold as branded goods was treated as taxable at five per cent, so the claimed exemption under Notification No. 2/2017-Central Tax (Rate) did not apply. The advance rulings were binding on the taxpayer under Section 103 of the CGST Act, and that binding effect governed the GST liability. Because the tax had been discharged on the supplies, the buyer could not retain the amount on the premise of exemption and was required to reimburse the GST paid, subject to the stipulated consequence for delay. en-us Fri, 10 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789989 Frozen meat supplied in unit containers and sold as branded goods was treated as taxable at five per cent, so the claimed exemption under Notification No. 2/2017-Central Tax (Rate) did not apply. The advance rulings were binding on the taxpayer under Section 103 of the CGST Act, and that binding effect governed the GST liability. Because the tax had been discharged on the supplies, the buyer could not retain the amount on the premise of exemption and was required to reimburse the GST paid, subject to the stipulated consequence for delay. Case-Laws GST Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789989