GST on prepared or preserved fish remains subject to a scheduled rate under the goods schedule until the notified expiry. Prepared or preserved fish, including caviar and caviar substitutes prepared from fish eggs, are listed in Schedule 2 and attract GST at the notified rate until the notification's stated expiry, making these items taxable under the schedule entry for assessment and collection purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on prepared or preserved fish remains subject to a scheduled rate under the goods schedule until the notified expiry.
Prepared or preserved fish, including caviar and caviar substitutes prepared from fish eggs, are listed in Schedule 2 and attract GST at the notified rate until the notification's stated expiry, making these items taxable under the schedule entry for assessment and collection purposes.
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