GST Applicable on Export of Processed Frozen Shrimps: AAR:

GST Applicable on Export of Processed Frozen Shrimps: AAR The present application dated July 09, 2025, has been filed by a company named M/s Neeli Sea Foods Private Limited (applicant) in FORM GST ARA-01 under Section 97(1) of the Central Goods and Services Tax Act, 2017 and the AP Goods and Services Tax Act, 2017, before the Authority For Advance Ruling - Andhra Pradesh, Goods and Service Tax (GST) D.No.12-468-4, Adjacent to NH-16 Service Road, Kunchanapalli, Guntur-522501. The ruling has been given by Sri K. Ravi Sankar, Commissioner of State Tax (Member) and Sri B. Lakshmi Narayana, IRS, Additional Commissioner of Central Tax (Member) on September 16, 2025. The applicant is registered under the GST Act with GSTIN 37AAECN9396F1ZX, and is located at D.No. 4-68-4/1, MIG 25A, Lawsons Bay Colony, Lawsons Bay Colony, Visakhapatnam, Andhra Pradesh, 530017.

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The applicant is involved in the business of processing and exporting shrimp. The applicant obtains raw shrimp locally from farmers and processes them at the factory. Shrimp processing includes washing, deveining, peeling, deheading, tail removal, sorting, grading, and freezing. But processing after this can be done on the demands of customers to produce the desired results. Question Asked by Applicant: The applicant had some questions regarding his business and hence sought the present Advance Ruling – Andhra Pradesh (AAR No. 11 /AP/GST/2025) dated September 2025, under Clause(s) of section 97(2) of the CGST/SGST Act, 2017, clearing the following doubts: "Question 1: Whether the export of processed frozen shrimps (HSN 0306), which are packaged in individual printed pouches or boxes and subsequently placed inside a printed master carton (of up to 25 kilograms each) that includes the design, label, and other specifications provided by the buyer, attracts GST? Question 2: Whether the export of processed frozen shrimps (HSN 0306), packaged in individual plain pouches or boxes and subsequently placed inside a plain master carton (of up to 25 kilograms each), attracts GST?"

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Answer Given by Andhra Pradesh AAR: The following answers have been given by the Authority for Advance Ruling-Andhra Pradesh, Goods and Services Tax (GST) to the questions asked by the applicant: Answer 1: Yes, the applicant is liable to pay GST on the export of processed frozen shrimps (HSN 0306), which are packaged in individual printed pouches or boxes and subsequently placed inside a printed master carton (of up to 25 kilograms each) that includes the design, label, and other specifications provided by the buyer. Answer 2: Yes, the applicant is liable to pay GST on the export of processed frozen shrimps (HSN 0306), packaged in individual plain pouches or boxes and subsequently placed inside a plain master carton (of up to 25 kilograms each). Refer to the official advance ruling for complete information.