The Authority for Advance Ruling (AAR), Andhra Pradesh, has held that the export of pre-packaged and labelled processed frozen shrimps (HSN 0306) in individual packages up to 25 kgs is subject to GST. This decision is based on the classification as ‘pre-packaged and labelled’ under the Legal Metrology Act, 2009, following a 2022 GST notification amendment.
AP AAR ruled that the pre-packed Talimpu Dinusulu is a mixed supply and must be classi-fied under the ingredient attracting the highest GST rate.
The Andhra Pradesh AAR ruled that exports of pre-packaged and labelled frozen shrimps up to 25 kg are taxable at 5% GST under Notification No. 06/2022–CT (Rate).
Authority for Advance Ruling (AP) rejected a taxpayer’s plea on GST levy for export of pre-packaged rice up to 25 kg, observing that same issue was already being examined for previous tax periods. The order reinforces limits on AAR jurisdiction where proceedings are pending.
Andhra Pradesh Advance Ruling Authority holds that export of processed frozen shrimp (HSN 0306) in pre-packaged and labelled containers up to 25 kg attracts GST liability at 5%.
Authority held that consultancy services like planning and estimation qualify for GST exemption only when related to Panchayat or Municipality functions under Articles 243G and 243W.
CAAR Mumbai confirms Inductors, Chip Inductors, and related products are correctly classified as Other Inductors under Customs Tariff Item 85045090. This classification is based on the General Rules for Interpretation and Section XVI Notes.
AAR Gujarat held that input tax credit is admissible on cables, electrical equipment, and installation services used to connect power from GETCO’s substation to a factory, even when installed beyond factory limits.
Gujarat AAR ruled that the ₹60 crore transfer of RDB Realty s Surat housing project qualifies as a transfer of a going concern and is exempt from GST under Notification No. 12/2017.
CAAR Delhi held that Spectrum Analysers designed for 3GPP/LTE/5G NR telecom testing are specially designed for telecommunications and must be classified under Customs Tariff Item 9030 40 00. The ruling rejects departmental claims of general-purpose use and reaffirms the principle that a specific tariff entry prevails over a residuary one.
