TaxTMI 
TaxTMI 
2025 (11) TMI 110
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.... Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the APGST Act, 2017. 3. It is observed that the question raised by the applicant fall within the ambit of Section 97 of the GST ACT. The applicant has paid Rs. 5,000/- under SGST (CPIN No. 25073700052112 dated 15-07-2025), and another Rs. 5,000/- under CGST (CPIN No. 25073700052112 dated 15-07-2025) towards the fee for Advance Ruling. The Applicant has declared that the question raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act 4. Brief Facts of the case: 1. M/s Neeli Sea Foods Private Limited is engaged in the business of processing and exporting of shrimp. The applicant procures raw shrimp locally from farmers and processes it at the factory. Shrimp processing includes washing, de-veining, peeling, de-heading, tail removal, sorting, grading, and freezing. However, further processing can be done independently based on the customer's requirements to produce the desired results. 2. Processed frozen shrimp are pack....
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.... which the advance ruling sought by the applicant. 6. Statement of relevant facts having a bearing on the question(s) raised. i) It submits that the clarification, released by the Ministry of Finance regarding the GST levy on pre-packaged and labelled goods vide press release dated 18th July 2022 as follows, a) If such specified commodities are supplied in a package that does not require declaration(s)/compliance(s) under the Legal Metrology Act, 2009 (1 of 2010), and the rules made thereunder, the same would not be treated as pre-packaged and labelled for the purposes of GST levy. b) In the context of food items (such as pulses, cereals like rice, wheat, flour, etc. ), the supply of specified pre-packaged food articles would fall within the purview of the definition of 'pre-packaged commodity' under the Legal Metrology Act, 2009, and the rules made thereunder if such pre-packaged and labelled packages contained a quantity up to 25 kilograms [or 25 litres] in terms of rule 3(a) of Legal Metrology (Packaged Commodities) Rules, 2011, subject to other exclusions provided in the Act and the Rules made thereunder. ii) Further we wishes to rely on the following....
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....ure, whether sealed or not, so that the product contained therein has a pre-determined quantity. v) The Applicant submits, that the legal metrology act will apply to the commodities packed in India, where the ultimate consumer details are not available at the time of sale Irrespective the fact whether the goods are being sold in India or exported outside India. The Applicant further submits that the main motive behind introducing the present amendment is to tax all products pre-packed and sold to customers and to curb tax evasion by the trade by way of forgoing the rights to brand names. In the case of an applicant, the processed shrimp is packaged in pouches/boxes by printing the customer brand name and other details, ranging from 0.5 kg to 2.5 Kg based on customer requirements. vii) Further the applicant submits that the clarification, released by the Ministry of Finance regarding the GST levy on pre-packaged and labelled goods vide press release dated 18th July 2022 as follows, a) If such specified commodities are supplied in a package that does not require declaration(s)/compliance(s) under the Legal Metrology Act, 2009 (1 of 2010), and the rules made thereund....
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....onal submissions made during the personal hearing and judgements made by the Hon'ble Courts on the same issue . 9.2 From the submissions made at the time of filing the application, it is seen that the applicant M/s Neeli Sea Foods Private Limited (the Applicant/the Company), has been engaged in the business of processing and exporting of shrimp. The applicant procures raw shrimp locally from farmers and processes it at the factory. Shrimp processing includes washing, de-veining, peeling, de-heading, tail removal, sorting, grading, and freezing. However, further processing can be done independently based on the customer's requirements to produce the desired results. The applicant uses different types of packing such as a) Primary packaging: The final product is packed into individual pouches or boxes, weighing between approximately 250 grams and 2.5 kilograms. b) Secondary Packaging: The aforementioned pouches or boxes (i.e., primary packaging) are placed into master cartons, with a maximum weight limit of 25 kilograms. The primary packaging is based on the technique used for the orders they received. The products are weighed and packed into food grade polythene pouches/....
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....0) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made there under." Further, Section 2(l) of the Legal Metrology Act, 2009 (1 of 2010), defines the term" pre-packaged commodity" as follows: "pre-packaged commodity" means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre-determined quantity. Therefore, we find that a commodity to be considered as Pre-packed and labelled' shall associate with the following features, viz., a. that which comprises a pre-determined quantity as circumscribed under the meaning of "pre-packaged commodity" vide Section 2(l) of the Legal Metrology Act, and b. that which is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made there under. 9.5 We take note of the fact that out of the two queries raised by the applicant, the first query relates to processed frozen shrimps packed in ind....
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....been made applicable on supply of "pre-packaged and labelled" commodities attracting provisions of Legal Metrology Act, 2009. G. After the Schedule VII, in the Explanation, for clause (ii) and the entries relating thereto, the following clause shall be substituted, namely: - (ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (I) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made there under. The applicant also made a reference to the clarifications issued by the Ministry of Finance which is stated as under: Ministry of Finance clarification on doubts/queries regarding the GST levy on 'pre-packaged and labelled' goods vide Press Release dated 18th July 2022. a) If specified commodities are supplied in a package that do not require declaration (s)/compliance(s) under the Legal Metrology Act, 2009 (1 of 2010), and the rules made there under, the same would not be treated as pre-pack....