https://www.taxtmi.com/caselaws?id=780641 Export of processed frozen shrimps in printed or labelled inner pouches or boxes was treated as taxable under GST because the inner packs contained a pre-determined quantity and satisfied the Legal Metrology Act-based meaning of a pre-packaged and labelled commodity. The presence of outer master cartons and the fact that the goods were exported did not alter the tax position, since the notification contained no export carve-out and larger cartons enclosing retail packs remained within the levy. The ruling therefore confirms that GST applies where the statutory test is met at the inner-package level. 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=780641 Export of processed frozen shrimps in printed or labelled inner pouches or boxes was treated as taxable under GST because the inner packs contained a pre-determined quantity and satisfied the Legal Metrology Act-based meaning of a pre-packaged and labelled commodity. The presence of outer master cartons and the fact that the goods were exported did not alter the tax position, since the notification contained no export carve-out and larger cartons enclosing retail packs remained within the levy. The ruling therefore confirms that GST applies where the statutory test is met at the inner-package level. Case-Laws GST Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780641