GST exemption for fish and prawn seeds, processed or frozen, excludes Chapter 3 goods attracting a specific rate. Exemption from GST applies to fish seeds and prawn or shrimp seeds, whether or not processed, cured or in frozen state, expressly excluding goods that fall under Chapter 3 and attract a 2.5% rate; the exemption is framed as time bound to a specified date in 2025.
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 exemption for fish and prawn seeds, processed or frozen, excludes Chapter 3 goods attracting a specific rate.
Exemption from GST applies to fish seeds and prawn or shrimp seeds, whether or not processed, cured or in frozen state, expressly excluding goods that fall under Chapter 3 and attract a 2.5% rate; the exemption is framed as time bound to a specified date in 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.