Pre-packaged shrimp exports attract GST where inner retail packs carry required declarations under legal metrology rules.

Processed frozen shrimps packed in inner pouches or boxes of predetermined quantity were treated as pre-packaged and labelled commodities because they were required to bear declarations under the Legal Metrology Act and the rules made thereunder. The outer master carton being printed or plain did not change the character of the inner retail packs, and export supply did not take the goods outside GST coverage. On that basis, the advance ruling held that such export supplies attract GST as pre-packaged and labelled goods, even where the master carton weighs up to 25 kilograms.

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

Analysis: The ruling turned on whether the inner retail packs of shrimp had a pre-determined quantity and were required to bear declarations under the Legal Metrology Act, 2009 and the rules made thereunder. It was held that the inner packs, ranging from 250 grams to 2.5 kilograms, satisfied the characteristics of pre-packaged and labelled commodities, and the fact that the outer carton was printed or plain did not alter the taxability of the inner packs. The ruling also noted that export supplies are treated as inter-State supplies and that the notification bringing pre-packaged and labelled commodities into GST coverage did not create any exemption for export supplies.

Conclusion: The export of processed frozen shrimps packed in such inner pouches or boxes attracts GST, and the answer is in favour of Revenue.

Ratio Decidendi: Where goods are packed in inner units of pre-determined quantity and are required to bear declarations under the Legal Metrology regime, they constitute pre-packaged and labelled commodities chargeable to GST regardless of whether the supply is domestic or for export.

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