Frozen Shrimps in Pre-Packaged Packs Up to 25 kg Attract 5% GST | AAR

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  • Last Updated on 17 November, 2025

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GST on pre-packaged frozen shrimps

Case Details: Devi Fisheries Ltd., In re - [2025] 180 taxmann.com 237 (AAR-ANDHRA PRADESH)

Judiciary and Counsel Details

  • K. Ravi Sankar & B. Lakshmi Narayana, Member
  • Ramesh Pathuri, CA for the Applicant.

Facts of the Case

The applicant, a GST-registered seafood exporter, processed and exported frozen shrimps (HSN 0306). The shrimps were packed in printed inner pouches/boxes (250 g–2 kg) and then placed in printed master cartons up to 25 kg for export. Since Notification 06/2022 introduced GST on “pre-packaged and labelled” commodities as defined under the Legal Metrology Act, 2009, the applicant sought clarity on whether such export packs attracted GST or were exempt as exports. The exporter argued that the goods were meant only for export and questioned whether the definition of “pre-packaged and labelled” applies to export packaging.

AAR Held

The AAR held that the inner pouches/boxes (up to 25 kg), being printed, labelled, and containing pre-determined quantities, squarely fall within the definition of pre-packaged and labelled goods under the Legal Metrology Act. Notification 06/2022 does not contain any exemption for export supplies, and Legal Metrology requirements apply equally. Therefore, processed frozen shrimps packed in units up to 25 kg are taxable at 5% GST and not nil-rated. Exports remain zero-rated supplies, but GST applies to the underlying taxable supply; hence the exporter may export under LUT without payment of tax, or pay IGST and claim refund.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied