https://www.taxtmi.com/caselaws?id=786427 Processed and frozen shrimps supplied in individually packed printed pouches or boxes qualify as pre-packaged and labelled goods when the inner packs contain a predetermined quantity and bear declarations required under the Legal Metrology Act, 2009. The GST rate notification applies to such goods under the relevant tariff heading, and the fact that the supplies are exported does not exclude them from the notification where no export exemption is provided. On the stated facts, the inner packs themselves satisfied the statutory characteristics of pre-packaged and labelled commodities, so GST was attracted at 5%. en-us Fri, 07 Nov 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786427 Processed and frozen shrimps supplied in individually packed printed pouches or boxes qualify as pre-packaged and labelled goods when the inner packs contain a predetermined quantity and bear declarations required under the Legal Metrology Act, 2009. The GST rate notification applies to such goods under the relevant tariff heading, and the fact that the supplies are exported does not exclude them from the notification where no export exemption is provided. On the stated facts, the inner packs themselves satisfied the statutory characteristics of pre-packaged and labelled commodities, so GST was attracted at 5%. Case-Laws GST Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786427