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TMI Blog2025 (3) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... n the FAQ issued vide F. No. 190354/172/2022 TRU dated 17.07.2022, has opined that the goods in question is exempted subject to fulfilment of certain conditions. Otherwise it would attract tax @ 5%. However, in absence of any submission supported by documentary evidences on behalf of the applicant, it is unable to decide whether the applicant supplies the goods in such manner as to attract exclusion provided under the said rule 3(c) of the Legal Metrological (Package Commodities) Rules, 2011. X X X X Extracts X X X X X X X X Extracts X X X X ..... According to the applicant, such supply of processed sea food in 'industrial pack-not for retail sale' is exempted from payment of tax under the GST Act. 1.3 The applicant submits that supply of sea food (frozen), prawn & fish to industrial or institutional customers under rule 2 (buck) of Legal Metrology (Packed Commodities) rules, 2011 and not for retail sale as declared under provisions of Legal Metrology (Packed Commodities) Rules, 2011 (LMR). These packages are not "pre-packed and labelled" as defined under Notification 01/2017 Central Tax (Rate) dated 28.06.2017. The applicant contention is that supply of sea food items (frozen) like prawn and fish in industrial or institutional customers are exempted under GST as per notification n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST Act. 1.7 The officer from the revenue (CGST & CX) has expressed his view as under: As per S.I. No 7 of FAQ issued vide F. No. 190354/172/2022 TRU dated 17.07.2022, the supply of packaged commodity for consumption by industrial consumer or institutional consumer is excluded from the purview of the Legal Metrology Act by virtue of rule 3(c) of chapter II of Legal Metrological (Package Commodities) Rules, 2011. Therefore, if supplied in such manner as to attract exclusion provided under the said rule 3(c), it will not be considered as pre packaged and labelled for the purposes of GST levy. Hence, if supply of the subject commodity meets the above given conditions, it will not be subjected to GST. In all other cases, it will attract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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