Devi Fisheries Limited ., In re
Date: February 27, 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 Labeled Shrimps Up To 25 kg Liable for GST
Summary
The Authority for Advance Ruling (AAR) held that the export of processed frozen shrimps, when supplied as pre-packaged and labeled commodities in quantities up to 25 kg, is subject to GST. This applies irrespective of whether the supply is for domest…
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…