AAR: Packaged Frozen seafood supplied to institutional customers, not exempt despite non-mention of Brand-name

Kerala AAR holds that packed frozed seafood supplied to institutional customers is not eligible for exemption in terms of Notification NO. 2/2017-CT(rate) datd June 28, 2017 for the mere reason that supply to a particular category is made without inscription of Brand/Trade Name; Finds that applicant is selling packed frozen seafood under brand name to retail customers and without brand name to institutional customers (who enter into agreement solely for the reason that such c...