GST on supply of Branded Frozen Chicken to Indian Armed & Paramilitary forces

In re Gitwako Farms (India) Private Limited (GST AAAR Rajasthan) We reject the appeal filed by the appellant and uphold the Advance Ruling dated 22.04.2019, rendered by the Rajasthan Authority for Advance Ruling, Goods & Services Tax, Jaipur, holding that supply of Branded Frozen Chicken packed by the appellant in individual LDPE bag in pre-determined quantities (one in number) and supplied to the Indian Army and Paramilitary forces in the HDPE bags as supply in Unit Container and not exempted under Entry No. 9 of the Notification No. 2/2017-CT(Rate). dated 28.06.2017 FULL TEXT OF ORDER OF...