{"id":74297,"date":"2025-11-03T08:13:54","date_gmt":"2025-11-03T02:43:54","guid":{"rendered":""},"modified":"2025-11-03T08:13:54","modified_gmt":"2025-11-03T02:43:54","slug":"pre-packaged-frozen-shrimp-250g-2-5kg-masters-up-to-25kg-treated-as-pre-packaged-under-legal-metrology-act-2009-taxable-at-5-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74297","title":{"rendered":"Pre-packaged frozen shrimp (250g-2.5kg, masters up to 25kg) treated as pre-packaged under Legal Metrology Act 2009, taxable at 5% GST"},"content":{"rendered":"<p>Pre-packaged frozen shrimp (250g-2.5kg, masters up to 25kg) treated as pre-packaged under Legal Metrology Act 2009, taxable at 5% GST<br \/>Case-Laws<br \/>GST<br \/>AAR held that supplies of processed frozen shrimps (HSN 0306) in individual pre-packaged units (250 g-2.5 kg) placed in master cartons of up to 25 kg fall within the &#8220;pre-packaged and labelled&#8221; category under the Legal Metrology Act, 2009, thereby attracting GST. The Authority concluded that printed inner packaging bearing predetermined quan<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93830\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pre-packaged frozen shrimp (250g-2.5kg, masters up to 25kg) treated as pre-packaged under Legal Metrology Act 2009, taxable at 5% GSTCase-LawsGSTAAR held that supplies of processed frozen shrimps (HSN 0306) in individual pre-packaged units (250 g-2.5 kg) <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74297","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74297"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74297\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}