GST exemption for sheep and goat meat removed, prior exclusion for frozen unit-packed products noted. An exemption entry for meat of sheep or goats, fresh, chilled or frozen, was in place but has been omitted by a notification; the former provision excluded frozen meat put up in a unit container from the description, and the omission changes the prior exemption framework for these meat products.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for sheep and goat meat removed, prior exclusion for frozen unit-packed products noted.
An exemption entry for meat of sheep or goats, fresh, chilled or frozen, was in place but has been omitted by a notification; the former provision excluded frozen meat put up in a unit container from the description, and the omission changes the prior exemption framework for these meat products.
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