https://www.taxtmi.com/caselaws?id=464491 Processed frozen shrimps exported in printed pouches or boxes with predetermined quantities, and then placed in master cartons, qualify as pre-packaged and labelled goods because the inner packing bears the declarations required under the Legal Metrology Act and rules. The GST entry, as amended from 13.07.2022, covers all goods other than fresh or chilled that are pre-packaged and labelled, and export does not remove such goods from the charging entry. Accordingly, where the packaged quantity is 25 kg or less, the supply falls within the notified taxable category and is liable to GST. en-us Tue, 04 Feb 2025 00:00:00 +0530 Fri, 31 Oct 2025 12:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464491 Processed frozen shrimps exported in printed pouches or boxes with predetermined quantities, and then placed in master cartons, qualify as pre-packaged and labelled goods because the inner packing bears the declarations required under the Legal Metrology Act and rules. The GST entry, as amended from 13.07.2022, covers all goods other than fresh or chilled that are pre-packaged and labelled, and export does not remove such goods from the charging entry. Accordingly, where the packaged quantity is 25 kg or less, the supply falls within the notified taxable category and is liable to GST. Case-Laws GST Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464491