Kalyan Aqua & Marine ., In re
Date: June 1, 2025
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): K. Ravi Sankar, B. Lakshmi Narayana
Subject Matter
Export of Pre-packaged and Labelled Frozen Shrimps up to 25kg Subject to GST
Summary
The Authority for Advance Ruling (AAR) affirmed that the export of processed frozen shrimps, which are pre-packaged and labelled in individual pouches/boxes (up to 25 kg each) and further placed in master cartons, is subject to GST. The ruling emphas…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 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 to the CG…