GST on Exported Processed Frozen Shrimps: Packaging Considerations

In re Asvini Fisheries Private Limited (GST AAR Tamilnadu) AAR held that The export of processed frozen shrimps (HSN: 0306), packed in individual printed pouch / box, attracts GST at applicable rates, even if they are further packed inside a printed master carton (of upto 25 kgs each) containing the design, label and other particulars provided by the buyer. It further held that The export of processed frozen shrimps (HSN: 0306), packed in individual plain pouch / box, further packed inside a plain master carton (of upto 25 kgs each), attracts GST at applicable rates. he Authority for Advance R...