https://www.taxtmi.com/caselaws?id=753403 Processed frozen shrimps exported in printed or plain pouches or boxes, and then placed in master cartons of up to 25 kg, were treated as pre-packaged and labelled goods for GST purposes. Applying the GST rate notifications and the Legal Metrology Act, 2009, the AAR held that a commodity packed without the purchaser being present and in a predetermined quantity is a pre-packaged commodity, and that export packages are not excluded from this regime. The absence of printing on the outer carton did not change the tax character because the inner packs were already pre-packed in specified quantities. Accordingly, the exemption for goods other than pre-packaged and labelled goods did not apply, and GST was payable at the applicable rate. 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 Processed frozen shrimps exported in printed or plain pouches or boxes, and then placed in master cartons of up to 25 kg, were treated as pre-packaged and labelled goods for GST purposes. Applying the GST rate notifications and the Legal Metrology Act, 2009, the AAR held that a commodity packed without the purchaser being present and in a predetermined quantity is a pre-packaged commodity, and that export packages are not excluded from this regime. The absence of printing on the outer carton did not change the tax character because the inner packs were already pre-packed in specified quantities. Accordingly, the exemption for goods other than pre-packaged and labelled goods did not apply, and GST was payable at the applicable rate. Case-Laws GST Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753403