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M/S ABAD FISHERIES PVT. LTD
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S.ANIL KUMAR
B.S.THYAGARAJABABU
Pet. Counsel
Naveen Raj Purohit
Res. Counsel
Na

Petitioner / Applicant

M/S ABAD FISHERIES PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jun 21, 2019
Order No.

KER/44/2019

Citation

2019(6) TAXREPLY 753
Original Order
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ORDER

The applicant is engaged in the processing and sale of frozen seafood in India as well as export out of India. The locally caught fish are deep frozen and packed in factories and also import seafood for making domestic sales. The company sell the products through retail outlets as well as to institutional customers. Since seafood is highly perishable, and in order to preserve fish from decaying, the seafood is sold in package / unit containers in frozen form. The company is a registered brand name holder and sells the frozen seafood in packed unit containers under the brand name of “Seasparkle / Brillar / Wildfish / ABAD” to retail customers. In addition to this, they sell the seafood in packages / unit containers in frozen form without brand name to institutional customers. They have requested the advance ruling on the following: Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rat....

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