GST Applicability on Export of Processed Shrimps: AP AAR Ruling

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...