Andhra Pradesh AAR: GST Applicable on Export of Processed Frozen Shrimp, Regardless of Packaging Type
The present application, dated July 09, 2025, has been filed by a company named M/s Sandhya Aqua Exports 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 was given on September 16, 2025, by Sri K. Ravi Sankar, Commissioner of State Tax (Member) and Sri B. Lakshmi Narayana, IRS, Additional Commissioner of Central Tax (Member).
The applicant is registered under the GST Act, having GSTIN No. 37AAJCS2286C1ZA, and is located at MIG 25A, Lawsons Bay Colony, Visakhapatnam, Andhra Pradesh, 530017.
The applicant, i.e., M/s Sandhya Aqua Exports Private Limited, is involved in the business of processing and exporting shrimp. 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.
It is noted that the queries raised by the applicant fall within the scope of Section 97 of the GST ACT, and as a fee for advance ruling, the applicant has paid Rs. 5,000 under SGST, and another Rs. 5,000 under CGST.
Questions Asked by Applicant:
The applicant had some questions regarding his business and hence sought the present Advance Ruling – Andhra Pradesh (AAR No. 10 /AP/GST/2025) dated September 16, 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.”
Answers 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 under sub-section (4) of Section 98 of the Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of the Andhra Pradesh Goods and Services Tax Act, 2017:
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).
Citation: M/s Sandhya Aqua Exports Private Limited (Andhra Pradesh AAR); AAR No. 10 /AP/GST/2025; 16/09/2025
Refer to the official advance ruling for complete information.
