Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST
Case-Laws
GST
AAR held that the applicant's supply of processed frozen shrimp (HSN 0306) packaged in printed pouches or boxes and placed in printed master cartons not exceeding 25 kg constitutes a taxable supply of “pre-packaged and labelled” goods within the meaning of the Legal Metrology Act, 2009. Such supplies are not exempt or nil-rated for outbound move
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