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Case Law Details

Case Name : In re M/s Gitwako Farms India Pvt. Ltd. (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2019-20/04
Date of Judgement/Order : 22/04/2019
Related Assessment Year :
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In re M/s Gitwako Farms India Pvt. Ltd. (GST AAR Rajasthan)

What is the classification when the Frozen Chicken is sold in packaged form and it’s HSN code?

The Branded Frozen Chicken supplied in a unit container is classifiable under HSN Code 02071200.

Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Not. No. 02/2017-CT(R)?

The Frozen Chicken supplied by the applicant is not exempted under Entry No. 9 of Notification No. 02/2017-CT(Rate) dated 28.06.2017(as amended from time to time).

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