TaxTMI 
TaxTMI 
2026 (2) TMI 574
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....visions, 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 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. 250837O0015873 dated 07‑08‑2025), and another Rs. 5,000/- under CGST (CPIN No. 250837O0015873 dated 07‑08‑2025) 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 NAQ Foods India Private Limited 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 techn....
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....remarks as per Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the Central jurisdictional officer concerned through mail dated 28-08-2025 stating that no proceedings have been passed or are pending in respect of the issue on which the applicant has sought for advance ruling. 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 goods (other than fresh or chilled), and put up in a container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]". 6.2 From 13.07.2022, the above entry was amended vide Notification No. 06/2012-CGST(R) and same is reads as below, "All goods (other than fre....
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....modities) 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 Private Limited (AAR Haryana) [HR/HAAR/34/2022-23 dated: 09.02.2023] In the above cases, it was held that GST would be leviable on the export of pre-packaged and labeled rice/ shrimp up to 25 kg to foreign buyers. As per the above legal provisions and various Advance Ruling decisions, the applicant's understanding is as below, a) GST would be applicable on specified goods (namely, Shrimps) where the pre-packaged commodity is supplied in packages containing a quantity of less than or equal to 25 kgs. ....
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....tion 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 of the IGST Act, 2017, envisages that "Subject to the provisions of sub-Section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescrib....
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....ach) 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 250 grams to 2.5 Kilograms which are further packaged in master cartons with a maximum weight of up to 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-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 0.25 Kgs to 20 Kgs becomes liable to GST, as the same fall within the ambit of 'pre-packaged and labelled' category which is mandated to bear the declarations. 8.6 The above fact regarding the levy of GST as "pre-packaged and labelled" gets validated through the FAQs dated 18.07.2022 issued by the CBIC which has a persuasive v....
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.... 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 on the export of 'pre-packaged and labelled' commodities as per the provisions of the Legal Metrology Act w.e.f 18.07.2022". In this regard we find that neither notification no 6/2022 dated 13.07.2022, nor the Legal Metrology Act 2009 has made any differentiation with regard to applicability of GST on exports of goods/ mentioning of declarations or pre-packed commodities for export. 8.7 In the instant case, the supply of shrimps in pouches or boxes of upto 25kg, which are duly pre-packaged and labelled as per Legal Metrology Act, ....