In re Nekkanti Sea Foods Ltd (GST AAR Andhra Pradesh)
Case Background and Applicant’s Activity
This Order by the Authority of Advance Ruling (AAR), Andhra Pradesh, pertains to an application filed by M/s Nekkanti Sea Foods Ltd (Applicant), a company engaged in the business of processing and exporting shrimp.
The Applicant procures raw shrimp, processes it (including washing, peeling, de-veining, grading, and freezing using Individual Quick Freezing (IQF) or Block Freezing), and exports the final product.
The processed frozen shrimp (classified under HSN 0306) are packaged in a two-stage process:
- Primary Packaging: Individual printed pouches or boxes with a predetermined quantity, generally ranging from 250 grams to 2 kilograms, up to a maximum weight of 25 kg.
- Secondary Packaging: These primary packages are placed into printed master cartons, with a maximum weight of 25 kilograms.
Both packaging levels include comprehensive details, such as the product type, weight, and branding specifications, meaning the product is packaged and labeled.
Issue and Applicant’s Interpretation
The Applicant sought an Advance Ruling to clarify whether the export of pre-packaged and labeled processed shrimps in packages up to 25 kilograms is subject to GST liability following the changes introduced by Notification No. 06/2022-Central Tax (Rate) dated July 13, 2022.
