2025-VIL-175-AAR
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SGST Advance Ruling Authority

GST – Andhra Pradesh AAR - Export of processed frozen shrimps, Pre-packaged and labelled commodities, GST applicability - Whether the export of processed frozen shrimps (HSN 0306), which are packaged in individual printed pouches/boxes and placed inside printed master cartons (up to 25 kg), and the export of the same in individual plain pouches/boxes placed inside plain master cartons (up to 25 kg) is liable to GST – HELD - As per the provisions of the Legal Metrology Act, 2009 and the Rules made there under, as 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 2.5 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 - Further, the clarifications issued CBIC states that the supply of pre-packaged food articles would fall within the purview of the definition of 'pre-packaged commodity' under the Legal Metrology Act, 2009, if the pre-packaged and labelled packages contained a quantity up to 25 kilograms - The export of processed frozen shrimps, packaged in individual printed pouches/boxes and placed inside printed master cartons (up to 25 kg), as well as the export of the same in individual plain pouches/boxes placed inside plain master cartons (up to 25 kg), would attract GST – Ordered accordingly
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