https://www.taxtmi.com/caselaws?id=786426 The amended GST entry for pre-packaged and labelled goods applies to processed frozen shrimps exported in individual printed pouches or boxes when the inner packs contain pre-determined quantities and satisfy the Legal Metrology Act definition of pre-packaged commodity. The outer master carton is only secondary packaging and does not change the tax character of the inner packs. Exports are treated as inter-State supplies under the IGST framework, and zero-rated treatment does not by itself exclude such goods from GST where they otherwise fall within the taxable entry. The ruling therefore affirms that the stated packaging of processed frozen shrimps is taxable under GST. 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=786426 The amended GST entry for pre-packaged and labelled goods applies to processed frozen shrimps exported in individual printed pouches or boxes when the inner packs contain pre-determined quantities and satisfy the Legal Metrology Act definition of pre-packaged commodity. The outer master carton is only secondary packaging and does not change the tax character of the inner packs. Exports are treated as inter-State supplies under the IGST framework, and zero-rated treatment does not by itself exclude such goods from GST where they otherwise fall within the taxable entry. The ruling therefore affirms that the stated packaging of processed frozen shrimps is taxable under GST. Case-Laws GST Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786426