AAR Andhra Pradesh: GST Applicable on Export of Packed Frozen Shrimps

In re Devi Fisheries Limited. (GST AAR Andhra Pradesh)

M/s Devi Fisheries Limited, a company registered under the CGST and APGST Acts, filed an application under Section 97 of both Acts before the Authority for Advance Ruling (AAR), Andhra Pradesh. The company is engaged in processing and exporting shrimp. It procures raw shrimp from local farmers and processes them through washing, de-veining, peeling, de-heading, tail removal, sorting, grading, and freezing. The freezing process is carried out using Individual Quick Freezing (IQF)Please become a Premium member. If you are already a Premium member, login here to access the full content.