Asvini Fisheries Private Ltd ., In re
Date: June 26, 2024
Subject Matter
Exports of processed frozen shrimps, whether packed in printed or plain packaging, are taxable under GST
Summary
The case involves M/s Asvini Fisheries Private Limited, a company based in Andhra Pradesh, engaged in exporting processed frozen shrimps. The applicant sought an advance ruling regarding whether the export of processed frozen shrimps, packed in print…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference t…