5% GST Applicable on Export of Pre-Packaged Shrimp: AAR Andhra Pradesh

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...