Pre-packaged and labelled goods rule applies to exported frozen shrimps packed in fixed-quantity inner units.

The amended GST entry for pre-packaged and labelled goods applies to processed frozen shrimps exported in individual printed pouches or boxes when the inner packs contain pre-determined quantities and satisfy the Legal Metrology Act definition of pre-packaged commodity. The outer master carton is only secondary packaging and does not change the tax character of the inner packs. Exports are treated as inter-State supplies under the IGST framework, and zero-rated treatment does not by itself exclude such goods from GST where they otherwise fall within the taxable entry. The ruling therefore affirms that the stated packaging of processed frozen shrimps is taxable under GST.

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Issues: Whether export of processed frozen shrimps packed in individual printed pouches or boxes and placed in printed master cartons, where the inner packs are pre-determined in quantity and fall within the legal-metrology definition of pre-packaged commodity, is liable to GST under the amended entry for pre-packaged and labelled goods.

Analysis: The application turned on the amended GST entry covering goods that are "pre-packaged and labelled", which is defined by reference to a pre-packaged commodity under section 2(l) of the Legal Metrology Act, 2009 and the requirement of declarations under that Act and the rules made thereunder. The packaging used by the applicant involved individual inner packs of fixed quantity, printed and labelled according to buyer specifications, with the outer master carton being only secondary packaging. The ruling also noted that exports are treated as inter-State supplies under the IGST framework, while zero-rated treatment does not by itself exclude the supply from GST where the goods otherwise fall within the taxable entry. The authority relied on the amended notification and the CBIC clarification that packages intended for retail sale and containing smaller unit packs remain within the levy.

Conclusion: The export of the processed frozen shrimps in the stated packaging is taxable and attracts GST, and the answer to the referred question is affirmative.

Final Conclusion: Pre-packaged and labelled processed frozen shrimps packed in units of 25 kilograms or less do not escape GST merely because they are exported.

Ratio Decidendi: Where goods are supplied in pre-determined, labelled inner packs that satisfy the Legal Metrology definition of pre-packaged commodity, the GST entry for pre-packaged and labelled goods applies notwithstanding export of the goods.

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