https://www.taxtmi.com/caselaws?id=780589 Processed frozen shrimp packed in individual printed pouches or boxes of pre-determined quantities up to 25 kilograms were treated as pre-packaged and labelled goods because the inner packs satisfied the Legal Metrology definition, and the outer master carton did not change that character. On that basis, the supply was held liable to GST. The same conclusion applied to exports: although exports may be zero-rated under IGST law, the relevant GST entry did not create any exemption for export supplies, so export character did not by itself exclude the levy once the goods fell within the taxable description. en-us Mon, 02 Jun 2025 00:00:00 +0530 Fri, 31 Oct 2025 18:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780589 Processed frozen shrimp packed in individual printed pouches or boxes of pre-determined quantities up to 25 kilograms were treated as pre-packaged and labelled goods because the inner packs satisfied the Legal Metrology definition, and the outer master carton did not change that character. On that basis, the supply was held liable to GST. The same conclusion applied to exports: although exports may be zero-rated under IGST law, the relevant GST entry did not create any exemption for export supplies, so export character did not by itself exclude the levy once the goods fell within the taxable description. Case-Laws GST Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780589