GST Applicable on Export of Pre-packaged Frozen Shrimp: Andhra Pradesh AAR

In re Sandhya Aqua Exports (GST AAR Andhra Pradesh) M/s Sandhya Aqua Exports Private Limited, a company engaged in the processing and exporting of shrimp (HSN 0306), sought an Advance Ruling from the Andhra Pradesh Authority for Advance Ruling (AAR) regarding the Goods and Services Tax (GST) liability on their exports. The applicant processes raw shrimp through steps including washing, de-veining, peeling, de-heading, tail removal, sorting, grading, and freezing. The processed frozen shrimp are packaged for export using two methods: 1. Primary packaging: Individual pouches or boxes weighing ap...