Ramadharsan Thanikachalam (Vee Gee Sundaram and Sons) ., In re
Date: July 22, 2025
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Jomy Jacob , Mansur
Subject Matter
GST on Frozen Chicken Depends on 'Institutional' End-User, Not Supply Channel
Summary
M/s. RAMDHARSAN THANIKACHALAM, a business trading in food products, sought an advance ruling on the GST applicability for its frozen chicken products. The company packages the chicken in 30 kg wholesale bags, each containing 15 small 2 kg packs, with…
1. M/s. RAMDHARSAN THANIKACHALAM, 8/162, VEE GEE S PREMISES, POLLACHI ROAD, KOZHINJAMPARA, Palakkad- 678555 (hereinafter referred to as the applicant) is in the business of food products and registered under GST Act 2017 bearing GSTIN 32AXNPT3250D1ZL. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corres…