{"id":74982,"date":"2026-02-12T10:30:30","date_gmt":"2026-02-12T05:00:30","guid":{"rendered":""},"modified":"2026-02-12T10:30:30","modified_gmt":"2026-02-12T05:00:30","slug":"export-of-pre-packaged-frozen-shrimp-taxable-under-gst-5-if-inner-packaging-printed-and-weight-up-to-25-kg","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74982","title":{"rendered":"Export of pre-packaged frozen shrimp taxable under GST 5% if inner packaging printed and weight up to 25 kg."},"content":{"rendered":"<p>Export of pre-packaged frozen shrimp taxable under GST 5% if inner packaging printed and weight up to 25 kg.<br \/>Case-Laws<br \/>GST<br \/>Exports of frozen shrimp packaged in printed inner containers that fix quantity fall within the Legal Metrology Act definition of &#8220;pre-packaged and labelled&#8221; 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 wh<\/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=96821\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Export of pre-packaged frozen shrimp taxable under GST 5% if inner packaging printed and weight up to 25 kg.Case-LawsGSTExports of frozen shrimp packaged in printed inner containers that fix quantity fall within the Legal Metrology Act definition of &#8220;pre-<\/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-74982","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74982","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=74982"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74982\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}