Export of pre-packaged frozen shrimp taxable under GST 5% if inner packaging printed and weight up to 25 kg.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Exports of frozen shrimp packaged in printed inner containers that fix quantity fall within the Legal Metrology Act definition of "pre-packaged and labelled" commodities; therefore such supplies in containers up to 25 kg are subject to GST and are not exempt or nil-rated. The notification linking Legal Metrology compliance to GST liability applies irrespective of whether outer cartons are printed, and the AAR concluded that these pre-packaged shipments attract GST at 5% for the specified shrimp items when pre-packed and labelled as mandated.....