https://www.taxtmi.com/caselaws?id=780642 Processed frozen shrimps packed in inner pouches or boxes of predetermined quantity were treated as pre-packaged and labelled commodities because they were required to bear declarations under the Legal Metrology Act and the rules made thereunder. The outer master carton being printed or plain did not change the character of the inner retail packs, and export supply did not take the goods outside GST coverage. On that basis, the advance ruling held that such export supplies attract GST as pre-packaged and labelled goods, even where the master carton weighs up to 25 kilograms. en-us Tue, 16 Sep 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780642 Processed frozen shrimps packed in inner pouches or boxes of predetermined quantity were treated as pre-packaged and labelled commodities because they were required to bear declarations under the Legal Metrology Act and the rules made thereunder. The outer master carton being printed or plain did not change the character of the inner retail packs, and export supply did not take the goods outside GST coverage. On that basis, the advance ruling held that such export supplies attract GST as pre-packaged and labelled goods, even where the master carton weighs up to 25 kilograms. Case-Laws GST Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780642