TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Pre-packaged frozen shrimp exports subject to 5% GST under Legal Metrology Act 2009 definition</h1> <h3>In Re: M/s. Asvini Fisheries Private Ltd.</h3> In Re: M/s. Asvini Fisheries Private Ltd. - TMI Issues Involved:1. Whether the 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, attracts GST.2. 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), attracts GST.Issue-wise Detailed Analysis:1. Export of Processed Frozen Shrimps in Printed Packaging:The applicant, engaged in exporting processed shrimps, sought clarification on whether the export of processed frozen shrimps packed in individual printed pouches/boxes and further packed inside printed master cartons (up to 25 kgs each) attracts GST. The applicant contended that the commodities are classified under sub-heading 0306 and have been discharging tax as per S.No.4 of Schedule 1 of Notification 01/2017-Central Tax (Rate) dated 28th June 2017, up to 12/07/2022. The amendment by Notification No. 06/2022-Central Tax (Rate) dated 13-07-2022 imposed GST at the rate of 5% on 'pre-packaged and labelled' crustaceans.The applicant argued that the Legal Metrology Act, 2009, defines 'pre-packaged commodity' as a commodity pre-packed without the purchaser being present, with a predetermined quantity. They submitted that the Legal Metrology Act applies to commodities packed in India, irrespective of whether they are sold domestically or exported. The applicant referenced clarifications by the Ministry of Finance and previous rulings that GST is applicable on pre-packaged and labelled goods, including exports.The Authority for Advance Ruling (AAR) examined the provisions of the GST Act and the Legal Metrology Act. They noted that the term 'pre-packaged and labelled' means a commodity that requires declarations under the Legal Metrology Act. The AAR concluded that since the inner packaging is printed and has a predetermined quantity, it falls under the 'pre-packaged and labelled' category, making it liable for GST.The AAR referenced FAQs issued by the CBIC, which clarified that GST applies to packages containing multiple retail packages. The AAR affirmed that GST is applicable on the export of processed frozen shrimps packed in individual printed pouches/boxes and further packed inside printed master cartons (up to 25 kgs each).2. Export of Processed Frozen Shrimps in Plain Packaging:The applicant also sought clarification on whether the export of processed frozen shrimps packed in individual plain pouches/boxes and further packed inside plain master cartons (up to 25 kgs each) attracts GST. The AAR noted that the provisions of the Legal Metrology Act apply to commodities with a predetermined quantity, irrespective of whether the outer packaging is printed or plain.The AAR concluded that since the inner packaging has a predetermined quantity, it falls under the 'pre-packaged and labelled' category, making it liable for GST. The AAR affirmed that GST is applicable on the export of processed frozen shrimps packed in individual plain pouches/boxes and further packed inside plain master cartons (up to 25 kgs each).Ruling:1. Whether the 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, attracts GST.- Answer: Affirmative2. 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), attracts GST.- Answer: AffirmativeIn conclusion, the AAR ruled that GST is applicable on the export of processed frozen shrimps packed in both printed and plain pouches/boxes, further packed inside master cartons (up to 25 kgs each), as they fall under the 'pre-packaged and labelled' category.
TaxTMI 