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Case Law Details

Case Name : In re Abhithanjali Traders (GST AAR Tamilnadu)
Appeal Number : Advance Ruling No. 110/AAR/2023
Date of Judgement/Order : 08/09/2023
Related Assessment Year :
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In re Abhithanjali Traders (GST AAR Tamilnadu)

Applicant proposed to supply frozen chicken  contained in a wholesale bag of 30kgs containing 15 small packs of 2 kg each to institutional customers or to a distributor who would further supply to  institutional customers or to  non-institutional customers.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU

1. M/s Abhithanjali Traders, No.62-1, Kattu Valavu Kilakku, Namagiripct Post, Rasipuram TK, Namakkal, Pincode 637406 (hereinafter referred to as The Applicant), a GST Registrant, is a Partnership firm under the Administrative control of Centre and is engaged in trading of grains and pulses for Feed Industries and Chilled Chicken for customers.

2.1 The Applicant submitted a copy of Electronic Cash Ledger evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017.

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