https://www.taxtmi.com/caselaws?id=785799 Export of pre-packaged and labelled shrimps up to 25 kg are taxable and treated as zero rated inter-state supplies; the exporter may either export under bond/letter of undertaking without payment of tax and claim refund of unutilised input tax credit or pay IGST at export and claim refund. Notification No. 06/2022 and the Legal Metrology Act do not exempt such exports; specified commodities pre-packed up to 25 kg fall within Legal Metrology rules and attract GST at 5%. Processed frozen shrimps in printed pouches/boxes placed in printed master cartons up to 25 kg qualify as pre-packaged and labelled and are liable to GST. en-us Fri, 07 Nov 2025 00:00:00 +0530 Sat, 31 Jan 2026 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785799 Export of pre-packaged and labelled shrimps up to 25 kg are taxable and treated as zero rated inter-state supplies; the exporter may either export under bond/letter of undertaking without payment of tax and claim refund of unutilised input tax credit or pay IGST at export and claim refund. Notification No. 06/2022 and the Legal Metrology Act do not exempt such exports; specified commodities pre-packed up to 25 kg fall within Legal Metrology rules and attract GST at 5%. Processed frozen shrimps in printed pouches/boxes placed in printed master cartons up to 25 kg qualify as pre-packaged and labelled and are liable to GST. Case-Laws GST Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785799