https://www.taxtmi.com/caselaws?id=753403 AAR, Tamil Nadu ruled that GST applies to export of processed frozen shrimps based on packaging characteristics. For shrimps in printed pouches/boxes with predetermined quantities (250g-2kg), GST is applicable as they constitute pre-packaged and labelled goods under Legal Metrology Act, 2009, regardless of outer packaging. For plain pouches/boxes, GST applies when commodities are pre-packed for unknown buyers in quantities up to 25kg, as they fall under specified commodities requiring Legal Metrology Act compliance. The ruling clarifies that pre-packaged and labelled shrimps attract GST irrespective of domestic supply or export destination. en-us Wed, 27 Mar 2024 00:00:00 +0530 Mon, 05 May 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753403 AAR, Tamil Nadu ruled that GST applies to export of processed frozen shrimps based on packaging characteristics. For shrimps in printed pouches/boxes with predetermined quantities (250g-2kg), GST is applicable as they constitute pre-packaged and labelled goods under Legal Metrology Act, 2009, regardless of outer packaging. For plain pouches/boxes, GST applies when commodities are pre-packed for unknown buyers in quantities up to 25kg, as they fall under specified commodities requiring Legal Metrology Act compliance. The ruling clarifies that pre-packaged and labelled shrimps attract GST irrespective of domestic supply or export destination. Case-Laws GST Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753403