Case Details: Devi Fisheries Ltd., In re - [2025] 180 taxmann.com 237 (AAR-ANDHRA PRADESH)
Judiciary and Counsel Details
- K. Ravi Sankar & B. Lakshmi Narayana, Member
- Ramesh Pathuri, CA for the Applicant.
Facts of the Case
The applicant, a GST-registered seafood exporter, processed and exported frozen shrimps (HSN 0306). The shrimps were packed in printed inner pouches/boxes (250 g–2 kg) and then placed in printed master cartons up to 25 kg for export. Since Notification 06/2022 introduced GST on “pre-packaged and labelled” commodities as defined under the Legal Metrology Act, 2009, the applicant sought clarity on whether such export packs attracted GST or were exempt as exports. The exporter argued that the goods were meant only for export and questioned whether the definition of “pre-packaged and labelled” applies to export packaging.
AAR Held
The AAR held that the inner pouches/boxes (up to 25 kg), being printed, labelled, and containing pre-determined quantities, squarely fall within the definition of pre-packaged and labelled goods under the Legal Metrology Act. Notification 06/2022 does not contain any exemption for export supplies, and Legal Metrology requirements apply equally. Therefore, processed frozen shrimps packed in units up to 25 kg are taxable at 5% GST and not nil-rated. Exports remain zero-rated supplies, but GST applies to the underlying taxable supply; hence the exporter may export under LUT without payment of tax, or pay IGST and claim refund.
List of Cases Referred to
- Asvini Fisheries (P.) Ltd., In re [2024] 166 taxmann.com 494 (AAR – ANDHRA PRADESH) (para 5)
- Sri Seetharamanjaneya Sortex, In re [AAR No. 08/AP/GST/2023, dated 8-5-2023] (para 5)
- D D International (P.) Ltd., In re [2023] 152 taxmann.com 118/76 GSTL 523 (AAR – HARYANA) (para 5).
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