Asvini Fisheries Private Limited ., In re

Date: March 27, 2024

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): D Jayapriya, A Valli
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Subject Matter

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…

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…

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