GST on pre-packaged and labelled seafood exports: pre-packed shrimps up to 25kg treated as taxable at 5% despite export options
Case-Laws
GST
GST applicability on export of pre-packaged and labelled commodities is addressed by reference to the Legal Metrology Act and recent notifications: exports remain treated as inter-state and zero-rated under IGST, with exporters able to export under bond/LUT or pay IGST and seek refund. Separately, pre-packaged and labelled shrimps packed in pouche
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