Case of Neeli Sea Foods Private Limited, AAR Andhra Pradesh Ruling Date 16th September 2025. The AAR held that the export of processed frozen shrimps (HSN 0306), which are packaged in individual printed pouches or boxes and subsequently placed inside a print master carton (of up to 25 Kilogram each) that includes the design, label, and other specification provided by the buyer, attracts GST. It further held that 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 Kilogram each), also attracts GST.