Processed Frozen Shrimp Packed in Individual Printed/Plain Pouches falls within ‘Pre-Packaged and Labelled’ Category, Export attracts GST: AAR [Read Order]
The bench observed that the GST would be applicable on the supply of pre-packaged and labelled shrimps up to 25 kgs, irrespective of the fact whether it is meant for domestic supplies or for export
The Authority for Advance Ruling (AAR), Tamil Nadu, ruled that processed frozen shrimps, when packed in individual printed or plain pouches or boxes, fall under the āpre-packaged and labelledā category. This classification has significant implications for exporters, as it brings these products under the ambit of the Goods and Services Tax (GST). The applicant, M/s…
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