GST Exemption on Frozen Seafood: West Bengal AAR Ruling

In re Sravanti Lahiri (GST AAR West Bengal) Authority for Advance Ruling (AAR), West Bengal, examined the GST applicability on the supply of frozen seafood, such as prawns and fish, to industrial consumers in non-retail packs. The applicant, Sravanti Lahiri, sought clarification on whether such supplies qualified for GST exemption under Notification No. 7/2022-CTR, read with the Legal Metrology (Packaged Commodities) Rules, 2011. The applicant argued that since these products were not classified as “pre-packaged and labeled” under GST law, they should be exempt from tax. The r...