https://www.taxtmi.com/highlights?id=96823 Pre-packaged frozen shrimps packed in inner printed or laminated pouches or boxes with predetermined quantities meet the Legal Metrology Act definition of "pre-packaged and labelled" and therefore attract GST. Notification No. 06/2022 makes GST applicable on such specified pre-packaged commodities; consequently supplies of shrimps in containers up to 25 kg that qualify as pre-packaged are taxable and not treated as zero-rated, with GST chargeable at 5% whether supplied domestically or exported. en-us Thu, 12 Feb 2026 10:30:54 +0530 Thu, 12 Feb 2026 10:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96823 Pre-packaged frozen shrimps packed in inner printed or laminated pouches or boxes with predetermined quantities meet the Legal Metrology Act definition of "pre-packaged and labelled" and therefore attract GST. Notification No. 06/2022 makes GST applicable on such specified pre-packaged commodities; consequently supplies of shrimps in containers up to 25 kg that qualify as pre-packaged are taxable and not treated as zero-rated, with GST chargeable at 5% whether supplied domestically or exported. Highlights GST Thu, 12 Feb 2026 10:30:54 +0530 https://www.taxtmi.com/highlights?id=96823