Where supply of pre-packaged and labelled shrimps by applicant-assessee in pouches or boxes fall within definition of ‘pre-package and labelled’ commodity andMinistry of finance, Government of India clarified that GST is applicable on ‘pre-packaged and labelled’ goods, therefore, GST would be applicable on supply of “pre-packaged and labelled” shrimps and it will be liable for GST at 5% – Asvini Fisheries (P.) Ltd., In re – [2024] 166 taxmann.com 494 (AAR – ANDHRA PRADESH)