In Re Asvini Fisheries Private Ltd. (GST AAR Andhra Pradesh)
The Andhra Pradesh Authority for Advance Ruling (AAR) issued a ruling in response to an application filed by Asvini Fisheries Private Ltd., engaged in exporting processed shrimps. The company sought clarification on whether GST applies to the export of pre-packaged and labelled processed shrimps in line with the amended tax rates under Notification No. 6/2022. The key issue revolved around the interpretation of “pre-packaged and labelled” as defined by the Legal Metrology Act, 2009, and whether processed shrimps packed as per customer specifications, in quantities up to 25 kg, attract GST. The AAR concluded that processed shrimps, whether packed in printed or plain pouches and master cartons, would be subject to GST at the rate of 5%, as per the amended notification. The ruling also clarified that exports of such pre-packaged commodities would not be exempt from GST and must comply with the requirements of the Legal Metrology Act. Thus, processed frozen shrimps packed for export are subject to GST, irrespective of whether they are labelled or packed in plain containers.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the APGST Act, 2017.
