2024 (3) TMI 1368 - SCH - GST

Classification of fish meal - it was held by High Court that This Court is unable to sustain the order of learned Single Judge holding that the petitioners supply fish meal as a finished product and therefore they fall under Sl. No. 102 of Notification No. 2 of 2017 within Tariff Heading 2301. The term including in the description of goods cannot be interpreted to include even fish meal in powder form when it is not sold as aquatic feed. HELD THAT - Issue notice to the respondents.

Summary

The Supreme Court of India issued an order to issue notice to the respondents. Pending disposal of the matters, no coercive steps shall be taken against the petitioner(s).