Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2024 Year 2024 This

The Authority for Advance Ruling, Tamil Nadu addressed the issue ...


Export of processed frozen shrimps in printed pouches/boxes is subject to GST. For plain pouches/boxes, GST applies for quantities up to 25 kgs.

Case Laws     GST

June 1, 2024

The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For printed packaging, it was held that if the inner packaging is printed and pre-determined, it falls under the 'pre-packaged and labelled' category, subject to GST as per Legal Metrology Act. For plain packaging, under N/N. 6/2022-Central Tax (Rate) and IGST Notification No. 6/2022-Integrated Tax (Rate), commodities like shrimps pre-packed up to 25 kgs are subject to GST, even for export, if they fall under specified categories requiring Legal Metrology Act compliance.

View Source

 


 

You may also like:

  1. Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central...

  2. Freezing of Bank Account of petitioner - non-release of the export shipment made by the petitioner - Since the petitioner has not given separate representation for...

  3. Manufacture - process of manufacture of printed plastic pouches and printed laminated plastic films, out of films purchased from the market - printed laminated poly...

  4. Processing of Merchandise Exports from India Scheme (MEIS) applications for SEZs Exports - Public Notice

  5. GST Rates - HSN Code - Sterilisation pouches are different than aseptic packaging paper - Sterilisation pouches fall under heading 3005 and attract 12% GST

  6. Return of Export cartons of shrimps to customer at Canada - shelf life of the shrimp - it had been typed in the carton boxes, as 'Best Before Use' as April, 2011 - Port...

  7. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

  8. Classification of goods - Paratha - various varieties of Paratha produced - the subject products are not only different from the said khakhra, plain chapatti or roti,...

  9. Levy of GST - man power services provided - The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt...

  10. Exemption from GST - Printing and supply of Text books and Printed Materials, Karnataka Kaipidi, Annual Reports, Receipt Books, Measurement Books and Log books -...

  11. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

  12. Classification of services - printing of pictures - As per Circular No. 84/03/2019 - GST dated 01.01.2019, service of printing pictures falls under service code 998386...

  13. Wilful misdeclaration or suppression of facts - benefit of Merchandise Export from India Scheme (MEIS) - Export of various frozen seafood - exporting goods as ‘Frozen...

  14. GST Rates - HSN Code - Cartons, boxes and cases of corrugated paper or paper board, fall under heading 4819 and attract 12% GST - Folding cartons, boxes and cases, of...

  15. Classification of goods - Class Monitor Home Learning Kit - On combined reading of tariff and HSN 49001, the kit box/ book, which is in the form of separate sheets which...

 

Quick Updates:Latest Updates