Sprint Exports Pvt Ltd ., In re
Date: February 3, 2025
Subject Matter
Export of Pre-packaged and Labeled Processed Shrimp Up To 25 Kgs Liable to GST
Summary
The Authority for Advance Ruling (AAR) affirmed that the export of processed frozen shrimps, pre-packaged and labelled in individual pouches/boxes up to 25 kgs, is subject to GST. This is because such goods fall under the definition of 'pre-packaged…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 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 p…