TaxTMI 
TaxTMI 
2026 (2) TMI 575
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....nce 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 through Electronic Cash Ledger Rs. 5,000/- under SGST (DC3709250033274 dated 17‑09-2025), and another Rs. 5,000/- under CGST (DC3709250033274 dated 17‑09‑2025) towards the fee for Advance Ruling. The Applicant has declared that the question raised in the application has neither been decided by nor is pending before any authority under any provisions of the GST Act. 4. Brief Facts of the case: 1. M/s Devi Sea Foods Limited is engaged in the business of export of processed frozen shrimps and cooked shrimps. The Applicant is having its registered place of business at 50-1-51/1, ASR Nagar, Seethammadhara, Visakhapatnam, Andhra Pradesh, 530013 and had filed all their returns regularly from time to time. 2. The Applicant submits that in so far as the present application is concerned its primary function is processing and exporting frozen shrimp. The applicant is exporting frozen shrimp from India after procuring....
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....umstances of the case. 5. Questions raised before the authority: The applicant sought advance ruling on the following: • Whether the export of processed and frozen shrimps (HSN 0306), packed in individual laminated and printed pouches/box containing the design, label, and other particulars, attracts GST @ 5% or not? On Verification of basic information of the applicant, it is observed that the applicant is under State jurisdiction i.e, Special Circle-1, State Office, Kunchanapalli, Guntur District. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the Central Tax authorities to offer their remarks as per Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the State jurisdictional officer concerned through mail dated 22-10-2025 stating that no Proceedings are Passed or Pending against the applicant concerning the specific issue of classification or taxability of Processed and Frozen Shrimp in pre-packaged and labelled condition under the relevant Notification Entry 02. As per APTIS reports Audit/Inspection is not in process as on date. 6. Applicant's Interpretation of Law: 6.1 The App....
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....etrology Act, 2009 defined 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." 6.5 Further, the Applicant places reliance on the FAQ's issued vide F. No. 190354/172/2022-TRU dated 17.07.2022 has clarified the following: S.No. Question Clarification 2. What is the scope of 'prepackaged and labelled' for the purpose of GST levy on food items like pulses, cereals, and flours? For the purposes of GST, the expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009, 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 and the rules made thereunder. Clause (l) of section 2 of the Legal Metrology Act reads as below: (l) "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 contai....
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.... 2009 and the rule made there under is a taxable event and it is not an exempted / nil rated supply. Besides Ministry of finance Govt of india clarified the applicability of GST on pre packaged and labelled goods through FAQs, which were uploaded online on 18.07.2022 w.r.t. the notification no 6/2022 (CGST RATE). And also, in this case, the ultimate buyer is not present when commodity is placed in package and the commodity is being pre-packed for an unknown ultimate buyer, who may be indigenous or outside the country. Therefore, where the quantity involved is 25Kgs or less in respect of specified commodities including shrimps (HSN 0306, as per S.No. 4 of schedule l of notification 01/2017-central tax (rate) dated 28th June 2017) which are pre-packed, they would mandatorily get covered within the ambit of Legal Metrology Act, 2009, and the rules made there under. Accordingly, we are of the considered view that GST would be applicable on the supply of ''pre-packaged and labelled" shrimps, capacity upto 25 kgs, it will be liable for GST @ 5%, irrespective of the fact whether it is for domestic supply or for exported outside the country, as long as they are specified commodities tha....
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....wever, 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 i. Primary Packaging - The processed & frozen shrimp is backed into individual laminated pouches, weighing approximately between 340 grams and 5 kilograms. ii. Secondary Packaging - The said packaged pouches or boxes (i.e., after primary packaging) are placed into master cartons, with maximum weight of 20 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 340 grams and 5 kilograms which are further packed in master cartons with a maximum weight of up to 20 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 go....
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....ontained 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. 8.5 We take note of the fact that the query raised by the applicant relates to processed frozen shrimps packed in individual printed pouch/box, further packed inside a printed master carton (of up to 20 kgs each) containing the design, label, and other particulars provided by the buyer. On going through the statement of facts of 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 340 grams to 5 Kilograms which are further packaged in master cartons with a maximum weight of up to 20 Kilograms." As per the provisions of the Legal Metrology....
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....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-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 Rule....