ACAAR clarifies that “Chilled, Packed and Branded Chicken” is exempted from tax as per Entry 54 of Part-B of the Fourth Schedule to the TNVAT Act ; On the other hand, "Frozen, Packed, Branded Chicken" is taxable at 5% with effect from July 12, 2011 as per Entry 108 of Part B of the First Schedule to TNVAT Act 

AACR Order No. 107 /2015-2016 dated June 18, 2018
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