GST Applicable on Export of Packaged Frozen Shrimp: AAR Andhra Pradesh

In re Sprint Exports Pvt Ltd (GST AAR Andhra Pradesh) M/s. Sprint Exports Pvt Ltd (the Applicant), a registered entity in Andhra Pradesh, filed an application for an Advance Ruling to clarify the Goods and Services Tax (GST) liability on the export of pre-packaged and labelled processed shrimp. The clarification was sought in light of changes to tax rates introduced by Notification No. 06/2022-CGST (R) dated July 13, 2022. Applicant’s Business and Packaging The Applicant is engaged in the business of processing and exporting shrimp. The processing involves washing, de-veining, peeling, d...