GST Applicable on Export of Pre-Packaged Frozen Shrimps (HSN 0306)

In re Kalyan Aqua & Marine (GST AAR Andhra Pradesh)

This ruling by the Authority for Advance Ruling (AAR), Andhra Pradesh, concerns M/s. Kalyan Aqua & Marine Exports India Private Limited (the applicant), a company engaged in the processing and exporting of shrimp (HSN 0306). The applicant sought clarification on the applicability of Goods and Services Tax (GST) to the export of their processed frozen shrimps, specifically considering changes introduced by Notification No. 06/2022-CGST (R) dated July 13, 2022.

The ap

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