https://www.taxtmi.com/caselaws?id=758418 Processed frozen shrimps packed in individual pouches or boxes of predetermined quantity are treated as pre-packaged and labelled commodities under the Legal Metrology Act, 2009, even when later placed in larger master cartons. That packaging character determines GST treatment under Notification No. 6/2022-Central Tax (Rate), which made specified pre-packaged and labelled commodities taxable. Export of the goods does not change that classification or exempt the supply from levy where the inner packs bear the required declarations and satisfy the statutory definition. en-us Wed, 26 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 22:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758418 Processed frozen shrimps packed in individual pouches or boxes of predetermined quantity are treated as pre-packaged and labelled commodities under the Legal Metrology Act, 2009, even when later placed in larger master cartons. That packaging character determines GST treatment under Notification No. 6/2022-Central Tax (Rate), which made specified pre-packaged and labelled commodities taxable. Export of the goods does not change that classification or exempt the supply from levy where the inner packs bear the required declarations and satisfy the statutory definition. Case-Laws GST Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758418