Neeli Sea Foods Private Limited ., In re
Date: September 15, 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 Shrimps up to 25 kg Attracts GST
Summary
The Authority for Advance Ruling (AAR), Andhra Pradesh, held that the export of processed frozen shrimps (HSN 0306), packaged in individual pouches or boxes weighing up to 25 kilograms, whether printed or plain, attracts GST . The ruling found that s…
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. M/s Neeli Sea Foods Private Limited, D.No. 4-68-4/1, MIG 25A, Lawsons Bay Colony, Visakhapatnam, Andhra Pradesh, 530017, (GSTIN No. 37AAECN9396F1ZX) (her…