Pre-packaged and labelled shrimps attract GST even on export when packed in declared retail units.

Pre-packaged processed frozen shrimps packed in printed inner pouches or boxes were treated as pre-packaged and labelled goods because the inner packs were printed, of predetermined quantity, and required declarations under the Legal Metrology regime. The later placement of those packs in printed master cartons did not alter that character. The GST notification effective from 13 July 2022 was applied to such commodities without any export carve-out, so the supply remained within the taxable entry even when exported. The authority therefore concluded that exports of the described shrimps are liable to GST at the applicable rate.

---

---

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

Analysis: The ruling turns on whether the goods answer the description of a pre-packaged commodity that is required to bear declarations under the Legal Metrology Act, 2009 and the rules made thereunder. The inner packs were found to be printed, of predetermined quantity, and meant for retail sale, so they satisfied the statutory concept of pre-packaged and labelled goods. The subsequent packing into master cartons did not change the character of the inner packs. The ruling also noted that the GST notification applicable from 13 July 2022 covers such pre-packaged and labelled commodities and contains no carve-out for exports. Since the supply involved shrimps in quantities up to 25 kilograms, the goods remained within the taxable entry notwithstanding export.

Conclusion: The export of processed frozen shrimps in the stated packaging is liable to GST.

Final Conclusion: The authority held that export did not take the supply outside the GST entry for pre-packaged and labelled goods, and the applicant's transactions remained taxable at the applicable rate.

Ratio Decidendi: Goods that are pre-packed in predetermined quantities and required to bear declarations under the Legal Metrology regime fall within the GST entry for pre-packaged and labelled commodities, and the levy applies even when such goods are exported.

---