2025-VIL-154-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR - Supply of frozen chicken to institutional consumers, pre-packaged and labelled goods, exemption from GST - Whether the supply of frozen chicken [HSN 0207 1200 & HSN 0207 1400] contained in a wholesale bag of 30 Kgs, with 15 small packs of 2 Kgs each, made to institutional consumers is exempted from GST under Sl. No. 9 of Notification 2/2017-CT (Rate) – HELD - The supply of frozen chicken to institutional consumers, either directly or through a distributor, is exempt from GST under Sl. No. 13 of Notification No. 2/2017-Central Tax (Rate), provided the supply complies with the provisions of the Legal Metrology Act, 2009 and the Legal Metrology (Packaged Commodities) Rules, 2011, and is intended for consumption by such institutions - Where the statutory requirements are complied with including proper declarations and a verifiable documentary trail establishing that the goods are intended for consumption by a qualifying institutional or industrial consumer, the supply would fall outside the scope of “pre-packaged and labelled” goods under the GST framework and would accordingly qualify for exemption under the said notification – Ordered accordingly - What is the rate of tax for supply of frozen chicken [HSN 0207 1200 & HSN 0207 1400] contained in a wholesale bag of 30 Kgs, with 15 small packs of 2 Kgs each, when made to non-institutional consumers - HELD - The supply of frozen chicken [HSN 02071200 & 02071400] in wholesale bags containing smaller 2 kg packs, when made to non-institutional consumers, shall attract GST at the rate of 5% as the goods would retain the character of pre-packaged and labelled frozen poultry meat under CTH 0207, and would be liable to GST at the rate of 5% as per Notification No. 41/2017-Central Tax (Rate) dated 14-11-2017.
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