GST applies to pre-packaged and labelled frozen shrimp exports packed in individual pouches or boxes.

GST applies to processed frozen shrimps packed in individual printed pouches or boxes and placed in master cartons, because the inner packs were pre-packed and labelled within the meaning of the Legal Metrology framework. The outer master carton did not change the taxable character of the goods. Export treatment as a zero-rated supply under the IGST Act did not exclude the goods from GST where the relevant entry covered pre-packaged and labelled goods. Accordingly, the ruling held that exports of such shrimps in packs up to 25 kg remain liable to GST.

---

---

Issues: (i) Whether the export of processed frozen shrimps packed in individual printed pouches or boxes and placed in master cartons, with labels and specifications, is liable to GST when the inner packs are up to 25 kg; (ii) Whether the export of such processed frozen shrimps in printed pouches or boxes and master cartons up to 25 kg is liable to GST.

Issue (i): Whether the export of processed frozen shrimps packed in individual printed pouches or boxes and placed in master cartons, with labels and specifications, is liable to GST when the inner packs are up to 25 kg.

Analysis: The applicable GST entry covers goods that are pre-packaged and labelled, and the expression is controlled by the definition of pre-packaged commodity under the Legal Metrology Act, 2009. The inner packs in the present case were found to be individually packed in predetermined quantities and printed with required particulars. The existence of an outer master carton did not alter the character of the inner packs. Export under the IGST Act is treated as a supply and exports are zero-rated, but zero-rating does not by itself exclude such goods from GST where the supply otherwise falls within the taxable entry for pre-packaged and labelled goods.

Conclusion: The first issue is answered against the assessee and in favour of Revenue. GST is payable on the supply of such pre-packaged and labelled shrimp in the stated packing format, even when exported.

Issue (ii): Whether the export of such processed frozen shrimps in printed pouches or boxes and master cartons up to 25 kg is liable to GST.

Analysis: The same legal position applies to the second question. Packages up to 25 kg that are pre-packed and labelled fall within the taxable category, and no distinction was accepted between domestic supply and export for this purpose. The outer carton and export destination did not remove the taxable character of the inner packed goods.

Conclusion: The second issue is answered against the assessee and in favour of Revenue. GST applies to the export of the stated pre-packaged and labelled frozen shrimps.

Final Conclusion: The ruling holds that pre-packaged and labelled frozen shrimps up to 25 kg remain within the GST levy despite being exported, and the requested clarification is answered affirmatively on taxability.

Ratio Decidendi: Goods that are individually pre-packed in predetermined quantities and required to bear declarations under the Legal Metrology law remain taxable as pre-packaged and labelled goods, and export does not remove that taxable character where the notification applies to the supply itself.

---