https://www.taxtmi.com/caselaws?id=780586 Processed frozen shrimps exported in individual printed pouches or boxes were treated as pre-packaged and labelled goods because the relevant taxable unit was the inner pack bearing printed particulars and a predetermined quantity. The presence of an outer master carton did not change the character of the supply. The ruling held that the GST amendment covering pre-packaged and labelled commodities applied to such exports, and that the Legal Metrology framework did not create an exclusion merely because the goods were exported. Packages of 25 kilograms or less containing the specified goods therefore remained within the GST net. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780586 Processed frozen shrimps exported in individual printed pouches or boxes were treated as pre-packaged and labelled goods because the relevant taxable unit was the inner pack bearing printed particulars and a predetermined quantity. The presence of an outer master carton did not change the character of the supply. The ruling held that the GST amendment covering pre-packaged and labelled commodities applied to such exports, and that the Legal Metrology framework did not create an exclusion merely because the goods were exported. Packages of 25 kilograms or less containing the specified goods therefore remained within the GST net. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780586