Asvini Fisheries Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- March 27, 2024
- Type:
- Advance Ruling
- Members:
- D Jayapriya, A Valli
Subject
Export of processed frozen shrimps, whether packed in printed or plain pouches/boxes inside master cartons, attracts GST
Summary
The case law involves a company engaged in the export of processed frozen shrimps packed in individual pouches/boxes and then packed inside master cartons for export. The applicant sought an advance ruling on whether the export of processed frozen sh…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/ s. Asvini Fisheries Private Limited, No.3, First Canal Cross Road, Gandhi Nagar, Adyar, Chennai – 600 020 (hereinafter called as The Applicant’) is engaged in the business of exporting processed shrimps for over three decades. They are registered under GST Act with GSTIN 33AAACA2931P2ZP. They have filed an application…