Pre-packaged and labelled shrimp exports remain liable to GST where inner packs meet Legal Metrology requirements.

Processed frozen shrimps exported in printed pouches or boxes with predetermined quantities, and then placed in master cartons, qualify as pre-packaged and labelled goods because the inner packing bears the declarations required under the Legal Metrology Act and rules. The GST entry, as amended from 13.07.2022, covers all goods other than fresh or chilled that are pre-packaged and labelled, and export does not remove such goods from the charging entry. Accordingly, where the packaged quantity is 25 kg or less, the supply falls within the notified taxable category and is liable to GST.

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Issues: Whether the export of processed frozen shrimps packed in printed pouches or boxes and placed in master cartons up to 25 kg is liable to GST as pre-packaged and labelled goods.

Analysis: The applicable GST entry, as amended from 13.07.2022, covers all goods other than fresh or chilled that are pre-packaged and labelled. A commodity qualifies when it is placed in a package without the purchaser being present, is of a predetermined quantity, and the package or label is required to bear declarations under the Legal Metrology Act, 2009 and the rules made thereunder. The inner packing of the shrimps was found to be printed and of predetermined quantity, and therefore answered the description of pre-packaged and labelled goods. The fact that the goods were exported did not take them outside the charging entry, and there was no exemption for export of such goods. The quantity being 25 kg or less brought the supply within the notified taxable category.

Conclusion: The export of processed frozen shrimps packed in such manner is liable to GST and the answer was in the affirmative.

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