GST Applies to Export of Pre-Packaged Frozen Shrimps; 5% Tax on Shrimps Up to 25kg, Including Exports.

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....This legal case deals with the applicability of Goods and Services Tax (GST) on the export of pre-packaged and labelled frozen shrimps. The key points are: According to the Legal Metrology Act, 2009 and rules, if the inner packaging is printed with a pre-determined quantity, it is considered a 'pre-packaged and labelled' commodity for retail sale, regardless of whether the outer packaging is printed or not. Consequently, the inner packaging of shrimps ranging from 250 grams to 2 kilograms falls under the 'pre-packaged and labelled' category and is liable for GST. The supply of shrimps in pouches or boxes up to 25kg, which are duly pre-packaged and labelled as per the Legal Metrology Act, is a taxable event and not an exempted or nil-rated s.........