Case LawOrder No. 03/ARA/2025
Jude Foods India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- February 11, 2025
- Type:
- Advance Ruling
- Members:
- Balakrishna, Suseel Kumar
Subject
Processing fish belonging to another registered person qualifies as job work and subject to 5% GST
ClassificationJob Work
Summary
The case involves M/s. Jude Foods India Private Limited, which provides fish processing services, in addition to selling fresh and frozen fish. The applicant receives raw fish and prawns, processes them by cleaning, cutting, freezing, and packing, be…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1.0 At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pari materia and have the same provisions in like matters and differ from each other only on few specific provisions. Therefore, unless a mention…