AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2026 (1) TMI 1555
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...., 2017 would also mean reference to the corresponding similar provisions in the APGST Act, 2017. 3. It is observed that the questions 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. 25083700015258 dated 14‑08‑2025), and another Rs. 5,000/- under CGST (CPIN No. 25083700015258 dated 14‑08‑2025) 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 Naga Hanuman Fish Packers is engaged in the business of processing and exporting of shrimp. The applicant procures raw shrimp locally from farmers and processes them 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. In the freezing procedure, the applicant employs two distinct freezing techniques preserve the processed shrimp: ....
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....In response, remarks have been received from the concerned State Jurisdictional Officer through e-mail dated 24.10.2025, wherein it has been stated that audit proceedings under Section 65 of the CGST Act, 2017 were completed for the tax periods 2019-20 to 2022-23, and orders in Form GST DRC-07 have been duly issued. It has further been informed that scrutiny proceedings under Section 61 of the APGST Act have been initiated for the tax period 2023-2024. However, it is clarified that the issue raised in the present Advance Ruling application, pertaining to the taxability of pre-packaged frozen shrimp, has not formed part of any ongoing or concluded proceedings. It is also confirmed that the questions/issues on which the applicant has sought an Advance Ruling are not covered under any of the aforementioned proceedings or show cause notices issued to the applicant. 6. Applicant's Interpretation of Law: 6.1 Till 12.07.2022, the processed shrimp (HSN: 0306) used to be covered under entry No. 2 of Schedule I of Notification No. 01/2017-CGST (R) dated 01.07.2017, updated from time to time, and taxable at 5% of GST. The respective description of the entry reads as follows, "All goo....
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....the same would not be treated as pre-packaged and labeled for the purposes of GST levy. ii. In the context of food items (such as pulses, cereals like rice, wheat, flour, etc. ), the supply of specified packaged food articles would fall within the purview of definition of 'pre-packaged commodity' under the Legal Metrology Act, 2009, and the rules made thereunder if pre-packaged and labeled packages contained a quantity up to 25 kilograms [or 25 liters] 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. 6.9 Further, the applicant wishes to rely on the following decisions in support of the case, • M/s. Asvini Fisheries Private Limited (AAR Andhra Pradesh) [AAR No.10/AP/GST/2024 dated: 26.06.2024] • M/s. Sprint Exports Pvt Ltd (AAR Andhra Pradesh) [AAR No.15/AP/GST/2024 dated: 04.02.2025] • M/s. Devi Fisheries Ltd (AAR Andhra Pradesh) [AAR No.17/AP/GST/2024 dated: 28.02.2025] • M/s. Sri Seetharamanjaneya Sortex (AAR Andhra Pradesh) [AAR No.08/AP/GST/2023 dated: 08.05.2023] • M/s. DD International P....
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....ous weight categories, such as 0.25 kg, 1Kg, 2Kg, 2.5Kg, 3Kg, 10Kg, 20Kg, etc., with a maximum weight limit of 25 Kg. 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/boxes. The sealed pouches are further packed into the master cartons, both are as per the specification and requirements of the buyer. The weight of the individual inner package generally ranges from 0.25Kg to 20 Kg which are further packed in master cartons with a maximum limit of 25 Kilograms. 8.3 It is relevant to go through the Provisions of the GST Act - 2017. As per Section 2(5) of the IGST Act, 2017. "export of goods" with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India". Further, vide Section 7(5), read with Section 11 of the IGST Act, 2017, export of impugned product shall be treated as a supply of goods in the course of inter-State trade or commerce. Section 5....
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....prises 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. 8.5 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 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. On going through the statement of facts submitted in the application for advance ruling furnished by the applicant, it is seen that they have stated as follows "The weight of the individual inner packaging generally ranges from about 0.25 Kgs to 20Kg which are further packaged in master cartons with a maximum weight limit of 25 Kilograms." As per the provisions of the Legal Metrology Act, 2009 (1 of 2010) 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-p....
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....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-packaged and labeled 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 there under, if such pre-packaged and labelled packages contained a quantity upto 25 kilogram [or 25 litre] 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 there under. The applicant submitted that Notification No. 6 of 2022-CTR dated 13.7.2022 enumerates that "GST is applicable ....