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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: (i) Whether export of processed frozen shrimps packed in individual printed pouches or boxes and then placed in a printed master carton, where the inner packs are of pre-determined quantities up to 25 kilograms, is liable to GST as pre-packaged and labelled goods. (ii) Whether the same treatment applies when such goods are exported outside India.
Issue (i): Whether export of processed frozen shrimps packed in individual printed pouches or boxes and then placed in a printed master carton, where the inner packs are of pre-determined quantities up to 25 kilograms, is liable to GST as pre-packaged and labelled goods.
Analysis: The expression "pre-packaged and labelled" was read with the definition of "pre-packaged commodity" under the Legal Metrology Act, 2009, which covers a commodity placed in a package without the purchaser being present so that it has a pre-determined quantity. The inner pouches or boxes were found to be printed and packed in fixed quantities, and therefore to satisfy the statutory character of pre-packaged and labelled goods. The outer master carton did not alter the character of the inner retail packs. The notification substituting the relevant GST entry made such goods taxable where the Legal Metrology requirements apply.
Conclusion: The supply of the described shrimp packs is liable to GST.
Issue (ii): Whether the same treatment applies when such goods are exported outside India.
Analysis: Exports are treated as inter-State supplies under the Integrated Goods and Services Tax Act, 2017, and exports may be zero-rated in the manner provided by that Act. However, the notification governing pre-packaged and labelled goods did not create any exemption merely because the supply was for export. The absence of any statutory distinction for export supplies under the relevant GST entry meant that export character did not remove the levy once the goods fell within the taxable description.
Conclusion: Export of such pre-packaged and labelled shrimp packs is also liable to GST.
Final Conclusion: The ruling affirms that processed frozen shrimp packed in printed inner packs of up to 25 kilograms falls within the taxable category of pre-packaged and labelled goods, and export does not by itself exclude the levy.
Ratio Decidendi: Where goods are packed in pre-determined quantities in packages required to bear declarations under the Legal Metrology law, they are taxable as pre-packaged and labelled goods, and the same GST treatment continues even when the supply is made for export unless the statute expressly provides otherwise.
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