Case Law Details
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 Ruling (AAR) in the case of In re Asvini Fisheries Private Limited (GST AAR Tamilnadu) addressed the tax implications on the export of processed frozen shrimps. The applicant, Asvini Fisheries Private Limited, sought clarification on whether the export of processed frozen shrimps, packed in individual printed pouches/boxes and further packed inside a printed master carton provided by the buyer, attracts GST. Similarly, they inquired about the GST applicability if the shrimps were packed in plain pouches/boxes and further packed inside a plain master carton.
The AAR thoroughly analyzed the provisions of the GST Act, considering the definitions and conditions outlined in the Legal Metrology Act, 2009. They emphasized that the export of goods is treated as interstate trade, subject to IGST, and is classified either as ‘pre-packaged and labelled’ or ‘other than pre-packaged and labelled’ based on the packaging and labelling requirements.
In the case under review, the applicant engaged in processing and exporting frozen shrimps sourced locally. They offered customized processing based on customer orders and packaged the processed shrimps according to specific requirements. The packaging involved primary and secondary layers, with the primary packaging ranging from 250 grams to 2 kilograms, further packed into master cartons weighing up to 25 kilograms.
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