https://www.taxtmi.com/caselaws?id=780588 Pre-packaged processed frozen shrimps packed in printed inner pouches or boxes were treated as pre-packaged and labelled goods because the inner packs were printed, of predetermined quantity, and required declarations under the Legal Metrology regime. The later placement of those packs in printed master cartons did not alter that character. The GST notification effective from 13 July 2022 was applied to such commodities without any export carve-out, so the supply remained within the taxable entry even when exported. The authority therefore concluded that exports of the described shrimps are liable to GST at the applicable rate. en-us Mon, 02 Jun 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780588 Pre-packaged processed frozen shrimps packed in printed inner pouches or boxes were treated as pre-packaged and labelled goods because the inner packs were printed, of predetermined quantity, and required declarations under the Legal Metrology regime. The later placement of those packs in printed master cartons did not alter that character. The GST notification effective from 13 July 2022 was applied to such commodities without any export carve-out, so the supply remained within the taxable entry even when exported. The authority therefore concluded that exports of the described shrimps are liable to GST at the applicable rate. Case-Laws GST Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780588