In re Neeli Sea Foods Private Limited (GST AAR Andhra Pradesh)
M/s Neeli Sea Foods Private Limited, located in Visakhapatnam, Andhra Pradesh, filed an application for Advance Ruling under the Central Goods and Services Tax Act, 2017, and the Andhra Pradesh Goods and Services Tax Act, 2017. The applicant, engaged in the business of processing and exporting shrimp, sought clarification regarding the Goods and Services Tax (GST) liability on the export of their processed frozen shrimp, considering changes introduced by Notification No. 06/2022-CGST (R) dated July 13, 2022.
Applicant’s Business and Packaging
The applicant procures raw shrimp locally, processes it (including washing, de-veining, peeling, de-heading, tail removal, sorting, grading, and freezing), and then packages the processed frozen shrimp for export to international buyers.
The packaging methods are:
- Primary packaging: Individual pouches or boxes, weighing between approximately 250 grams and 2.5 kilograms. This packaging is the principal container and is printed with comprehensive product details (type, weight, branding, etc.).
- Secondary Packaging: The primary packages are placed into master cartons, with a maximum weight limit of 25 kilograms. This packaging facilitates convenient transportation and is also printed with product details.
Questions Raised Before the Authority
The applicant sought an advance ruling on the following two questions:
