Frozen poultry (CTH 0207) for institutions marked 'not for retail sale' exempt from GST with documentary proof of institutional use
Case-Laws
GST
AAR held that supplies of frozen poultry (CTH 0207) sold to institutional or industrial consumers bearing the declaration “not for retail sale,” whether procured directly from the manufacturer, an importer, or a wholesale dealer, constitute supplies for consumption by qualifying institutions and, where supported by a verifiable documentary tra
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