The AAR Andhra Pradesh held that V K Industries’ blended cotton seed cattle feed is classifiable under HSN 23061090 and taxable at 5%, rejecting its claim for GST exemption.
AP AAR affirms that sales value to unrelated customers is the transaction value, while sales to a related recipient with full ITC must use the invoice value.
Andhra Pradesh Advance Ruling Authority rules that the value declared in the invoice is the deemed open market value for supplies to a related person eligible for full Input Tax Credit (ITC).
The GST AAR ruled that the export of pre-packaged and labeled frozen shrimp in quantities up to 25 kg is subject to GST at 5%. The ruling confirmed that the amended pre-packaged and labelled definition applies equally to export and domestic supplies.
The Authority for Advance Ruling (AAR), Andhra Pradesh, has held that the export of pre-packaged and labelled processed frozen shrimps (HSN 0306) in individual packages up to 25 kgs is subject to GST. This decision is based on the classification as ‘pre-packaged and labelled’ under the Legal Metrology Act, 2009, following a 2022 GST notification amendment.
Learn 8 Intellectual Standards (Clarity, Accuracy, Depth, Logic, etc.) essential for CAs and students to move from abstract skill to precise, strategic application in audit and tax work.
AP AAR ruled that the pre-packed Talimpu Dinusulu is a mixed supply and must be classi-fied under the ingredient attracting the highest GST rate.
CBDT extends Tax Audit Report deadline to Nov 10, 2025, and ITR for non-TP audit cases to Dec 10, 2025. TP cases must file ITR by Nov 30. File the audit report first to avoid S 271B penalty.
GST registration is changing on Nov 1, 2025. The GST 2.0 reform brings a 3-day automated approval for low-risk SMEs, using Aadhaar e-KYC to simplify and speed up business onboarding.
Finance Ministry issues Fourth Amendment to CGST Rules 2025 introducing e-registration, new Rule 14A, and updated GST forms effective 1 November 2025.
