2024-VIL-150-AAR
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SGST Advance Ruling Authority

GST – Andhra Pradesh AAR - Levy of GST as “pre-packaged and labelled” goods - Taxability of export of processed frozen shrimps (HSN:0306), packed in individual printed pouch/box, further packed inside a printed master carton (of up to 25 kgs each) containing the design, label and other particulars provided by the buyer - Whether the export of processed frozen shrimps (HSN:0306), packed in individual plain pouch/box, further packed inside a plain master carton (of up to 25 kgs each) liable to GST – HELD - supply of shrimps in pouches or boxes of upto 25kg, which duly pre-packaged and labelled as per Legal Metrology Act 2009 and the rule made there under is a taxable event and it is not an exempted / nil rated supply - GST would be applicable @ 5% on the supply of “pre-packaged and labelled” shrimps, capacity upto 25 kgs, irrespective of the fact whether it is for domestic supply or for exported outside the country, as long as they are specified commodities that are pre-packaged - As per the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made there under, since the inner packing is printed and is having pre-determined quantity it immediately attains the characteristics of pre-packaged and labelled' category, meant for retail sale, irrespective of the fact whether the outer packaging is printed or not. Under these circumstances, the inner packaging which ranges from 250 grams to 2 kilograms becomes liable to GST, as the same fall within the ambit of 'pre-packaged and labelled' category which is mandated to bear the declarations – Ordered accordingly
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