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2018 (5) TMI 1393 - AAR - GSTLevy of GST - animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags - Interpretation of statute - interpretation of words 'unit container' as found in the schedule entries of the Notifications issued under the provisions of the IGST Act - Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in "unit container"? Held that: - Each frozen carcass is put in LDPE Bag (Primary Packing) which is not sealed & no weight is mentioned on such LDPE Bag. Thereafter, generally two of such LDPE Bags are put in HDPE Bag (Secondary Packing) and manually weight of two carcass is mentioned by marker. For instance, if one of the carcass weights 7 Kg & other one weight 6.5 Kg, the HDPE Bag would bear the marking as "8 +7.5 -15.5 Kg" - the impugned packing would satisfy the requirement of the definition of "unit container" as found in the Notification No.1-Integrated Tax (Rate) and Notification No. 2/2017- Integrated Tax (Rate) issued under the provisions of the IGST Act. In view thereof, the bags being supplied to Army by the applicant against tender qualify as product put up in "unit container". Reliance on the case laws in the case of CCE v Simba Chips [1997 (7) TMI 330 - CEGAT, MUMBAI] and Surya Agro Oils Ltd. v. Commissioner of Central Excise, Indore [1999 (11) TMI 264 - CEGAT, NEW DELHI] would not be applicable herein as the definition under consideration in these cases is not similar to the one that we are dealing with herein. Classification - Applicability of Schedule entries - For the period from 14-11-2017 onwards - Held that: - the Schedule entry no.9 does not cover frozen meat of sheep or goats when put up in unit container and bearing a brand name - the Schedule entry no.1 covers frozen meat of sheep or goats when put up in unit container and bearing a brand name - the impugned product would be covered by the schedule entry 1 of the Notification No.1-Integrated Tax (Rate) from 14-11-2017 onwards. Ruling: - The bags being supplied to Army by the applicant against tender qualify as product put up in "unit container" - The impugned product would be covered by the schedule entry 4 of the Notification No. I-Integrated Tax (Rate) during the period 1-7-2017 TO 13-11-2017, the schedule entry 1 of the Notification No.1-Integrated Tax (Rate) from 14-11-2017 onwards.
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