Frozen Meat Supplies Taxed: GST Applies When Packaging Rules Unmet, Labeling Declaration Missing
Case-Laws
GST
The AAR ruled on GST applicability for frozen meat product supplies. Hotels qualify as industrial consumers under Rule 2(bb) of Legal Metrology (Packaged Commodities) Rules, 2011. However, supplies were not exempted from GST due to absence of 'Not for Retail Sale' declaration on packages. Inter-branch transfers and distributor sales require GST charging since mandatory packagin
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