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HIC-ABF SPECIAL FOODS PRIVATE LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

GAYATHRI P.G., IRS
ABDUL LATHEEF K.
Pet. Counsel
---
Res. Counsel
Sreejith Kuniyil

Petitioner / Applicant

HIC-ABF SPECIAL FOODS PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 13, 2024
Order No.

KER/23/2024

Citation

2024(9) TAXREPLY 11629
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ORDER

1. M/S HIC-ABF special foods (P) Ltd., 11/630-B Aroor Industrial development area, Project colony road, Aroor, 688534. (Hereinafter referred to as the applicant) is in the business of food products and are registered under GST Act 2017 with GSTIN 32AATFD1308H1ZO. 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 corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The issues on which advance ruling sought are stated above. 4. Contentions of the Applicant 4.1. The applicant is a company engaged in manufacture and export of value-added seafood items and ready to eat food products. The applicant claims that the items are prepared without addition of preservatives and using RETORT technology from Japan which ensures a shelf life of 18 months. In the process, food and containers are made commercially sterile, precooked food items are packed ....

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