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