Pre-packaged frozen shrimps remain taxable under GST despite export and outer master carton packing.

Processed frozen shrimps packed in individual pouches or boxes of predetermined quantity are treated as pre-packaged and labelled commodities under the Legal Metrology Act, 2009, even when later placed in larger master cartons. That packaging character determines GST treatment under Notification No. 6/2022-Central Tax (Rate), which made specified pre-packaged and labelled commodities taxable. Export of the goods does not change that classification or exempt the supply from levy where the inner packs bear the required declarations and satisfy the statutory definition.

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Issues: Whether the export of processed frozen shrimps packed in individual printed pouch or box and further packed in a printed master carton, and the export of the same goods packed in individual plain pouch or box and further packed in a plain master carton, both up to 25 kg per master carton, attract GST as pre-packaged and labelled commodities.

Analysis: The ruling turns on whether the inner packs satisfy the definition of pre-packaged commodity under the Legal Metrology Act, 2009 and whether the packages are required to bear declarations under that law. The goods were found to be packed in inner pouches or boxes with a predetermined quantity ranging from 250 grams to 2 kilograms, and those inner packs were treated as pre-packaged and labelled even though they were subsequently placed in master cartons. The larger export carton did not alter the character of the individual retail packs. The amendment brought in by Notification No. 6/2022-Central Tax (Rate) made specified pre-packaged and labelled commodities taxable, and the export character of the supply did not e the levy where the goods otherwise fell within that description.

Conclusion: The export of processed frozen shrimps in the stated packaging attracts GST because the inner packs are pre-packaged and labelled commodities within the meaning of the Legal Metrology Act, 2009, and the levy applies irrespective of whether the supply is for domestic sale or export.

Ratio Decidendi: Where specified goods are supplied in individual packs of predetermined quantity that are required to bear declarations under the Legal Metrology Act, 2009, the supply is treated as pre-packaged and labelled for GST purposes even if the goods are exported and even if outer master cartons are used for bulk packing.

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