{"id":1232,"date":"2025-06-08T12:20:23","date_gmt":"2025-06-08T12:20:23","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1232"},"modified":"2025-06-08T12:20:24","modified_gmt":"2025-06-08T12:20:24","slug":"gst-aar-tamil-nadu-ruling-dated-07-05-2025-gst-on-pre-packaged-labelled-frozen-meat","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-07-05-2025-gst-on-pre-packaged-labelled-frozen-meat\/","title":{"rendered":"GST AAR Tamil Nadu Ruling Dated 07\/05\/2025 – GST on \u2018Pre-packaged & Labelled\u2019 Frozen Meat\u00a0"},"content":{"rendered":"\n

Case of Fairmacs Shipstores Private Limited, AAR Tamil Nadu Ruling Dated 7th<\/sup>\u00a0May 2025.<\/em>\u00a0AAR ruled that Hotels qualify as an industrial consumer\u2019 as per Rule 2(bb) of the Legal Metrology (Packaged Commodities) Rules, 2011. The declaration \u2018Not for Retail Sale\u2019 is reportedly not affixed\/printed in the packages, and therefore, such supplies are not exempted from payment of GST. However, on fulfilment of the requisite conditions, if such outward supplies are treated as \u2018Nil\u2019 rated, ITC on the inward supply involved in such cases cannot be availed.\u00a0<\/p>\n\n\n\n

— Since the mandatory requirement of declaration \u2018Not for Retail Sale\u2019 is not available in the packages instant case, and since the status of the distributor as a wholesale dealer is not clear\/confirmed, the applicant should charge GST on such supplies to distributors. <\/p>\n\n\n\n

(Link: AAR Tamil Nadu Ruling Dated 07\/05\/2025)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Fairmacs Shipstores Private Limited, AAR Tamil Nadu Ruling Dated 7th\u00a0May 2025.\u00a0AAR ruled that Hotels qualify as an industrial […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-1232","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST AAR Tamil Nadu Ruling Dated 07\/05\/2025 - 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