Fish Processing on Job Work Basis Attracts 5% GST: Tamil Nadu AAR

In re Jude Foods India Private Limited (GST AAR Tamilnadu) Tamil Nadu Authority for Advance Ruling (AAR) in the case of In re Jude Foods India Private Limited examined the GST applicability on fish processing services. The applicant, Jude Foods India Pvt. Ltd., engaged in the direct sale of fish and the processing of raw fish supplied by customers, sought clarification on whether their services are classified under Heading 998812 as “Fish processing services” and taxed at 5% GST. Their process involves cleaning, cutting, freezing, and packaging fish or prawns, transforming them into frozen...