AAR held that supplies of processed frozen shrimps (HSN 0306) in...

AAR held that supplies of processed frozen shrimps (HSN 0306) in individual pre-packaged units (250 g-2.5 kg) placed in master cartons of up to 25 kg fall within the "pre-packaged and labelled" category under the Legal Metrology Act, 2009, thereby attracting GST. The Authority concluded that printed inner packaging bearing predetermined quantities constitutes pre-packaged goods irrespective of outer carton printing; similarly, plain inner pouches/boxes placed in plain master cartons of up to 25 kg are taxable when covered by the Legal Metrology provisions. Consequently such supplies are taxable at 5% under the GST rate notifications, whether supplied domestically or exported.