Supply of Pre-Packaged Frozen Poultry to Army & Hotels Exempt from GST: Kerala AAR

In re Ramadharsan Thanikachalam (Vee Gee Sundaram and Sons) (GST AAR Kerala) In the matter of Ramadharsan Thanikachalam, the GST Authority for Advance Ruling (AAR) in Kerala clarified the Goods and Services Tax (GST) implications for the supply of frozen chicken. The applicant, a trader of poultry meat, sought a ruling on the taxability of their product, which is supplied in wholesale bags of 30 kg, each containing 15 smaller packs of 2 kg, clearly labeled “Packed exclusively for Institutional Sale and not for Retail Sale.” The applicant’s business model involves supplying th...