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GST on pre-packaged frozen shrimps: exports taxed at 5% when packaging meets Legal Metrology requirements

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....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.....

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GST on pre-packaged frozen shrimps: exports taxed at 5% when packaging meets Legal Metrology requirements