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2018 (10) TMI 1244 - AAR - GSTLevy of GST - whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags - supply to Army by applicant against tender - weight not mentioned - Scope of unit container - slaughtering and processing of sheep/ goat meat and supplies these products to army against tender - N/N. 1/2017 and 2/2017 - Integrated Tax (Rate) both dated 28th June 2017and further amended by notification no 43/2017 and 44/2017- Integrated Tax (Rate) both dated 14th November, 2017. 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:- This authority has already given ruling on the same issue in case of M/S. Ahmednagar District Goat Rearing and Processing Co-operative Federation Ltd. [2018 (5) TMI 1393 - AUTHORITY FOR ADVANCE RULING - MAHARASTRA]. In this case this authority held that whole 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 bags further packed in HDPE bags being supplied to Army against tender shall qualify as product put up in ‘unit container’. It was further held that impugned product will be covered by schedule entry 4 of the notification of 1/2017 - Integrated Tax (Rate) during the period 01/07/2017 to 13/11/2017 and schedule I of the said notification for the period from 14th November, 2017 onwards. It is required to examine whether the facts mentioned in respect of M/S Ahmednagar District Goat Rearing and Processing Cooperative Federation Limited as presented at the time of proceedings in that case, have any similarity with the facts of the present case. From the facts submitted by the applicant and ascertained and vetted by jurisdictional officer by paying visit to the factory we find that the facts of the present case are partly different from the facts in the case of M/s. Ahmednagar District Goat Rearing and Processing Co-operative Federation Ltd. - To summarize the facts we find that the period in case of ARA ruling is from 01/07/ 2017 till present and going forward whereas in case of appellant it is from 01/04/2018 till present and going forward. The product supplied in both the case is same i.e. frozen goats and sheep carcass. However in respect of packaging of the product supplied which is a crucial aspect with respect to tax liability being there or not, we find that there is a part difference. In case of applicant there is no printing or marking of weight or number of carcass packed in such bags and there is no mentioning of brand name. Further as per the tender pursuant to which impugned supplies are to take place there is no requirement from Army regarding mentioning weight or number on the packaging material. Whereas in case of M/S. Ahmednagar District Goat Rearing and Processing Co-operative Federation Ltd packaging conditions mentioned in Terms and Conditions “RFP”given by Army required mentioning of actual weight on the secondary packaging. Unit Container - Held that:- Each package is containing different weight and no weight/number is mentioned on packages. In view of above we are convinced that impugned supply would not satisfy the requirement of the definition of ‘unit container ‘as found in both the notifications - the supply of whole sheep/ goat carcass in frozen state packed in LDPE bag and further packed in HDPE bag which do not indicate any information related to weight /number of the carcass packed in such bags would tantamount to being as a product not put up in a unit container for the purpose of notification 1/2017and 2/2017- Integrated Tax (Rate) dated 28th June, 2017. Whether the products as mentioned in query 1 shall be taxable under GST as per entry no. 4 of schedule II of the Notification no. 1/2017-lntegrated Tax (Rate) dated 28th June 2017 up to 14th November 2017 and thereafter as per entry no. 1 of schedule I of the Notification No, 43/2017-lntegrated Tax (Rate) dated 14th November 2017 or fall under exemption list as per entry no 10 of Notification No. 2/2017-lntegrated Tax (Rate) New Delhi dated 28th June 2017 up to 14th November 2017 and thereafter as per entry no. 9 of the Notification No. 44/2017-lntegrated Tax (Rate) dated 14th November 2017? - Held that:- The period relevant in respect of present application for Advance Ruling as stated by the applicant is from 1st April, 2018 till present and continuing period. We therefore restrict ourselves to the entry as is applicable for the period from 1st April, 2018. The supply of whole sheep/ goat carcass in frozen state packed in LDPE bag and further packed in HDPE bag which do not indicate any information related to weight [number of the carcass packed in such bags would not be a product put up in a unit container for the purpose of notification 1/2017and 2/2017- Integrated Tax (Rate) dated 28th June 2017. As such impugned supply is covered by notification 2/2017 - Integrated Tax (Rate) dated 28th June, 2017 as amended by serial 9 Of the notification no. 44/2017 - Integrated Tax (Rate) dated 14th November, 2017 and would be exempt from whole of GST as per this Notification. Ruling:- 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 not qualify as product put up in “unit container”. The impugned product would be covered by notification 2/2017 - Integrated Tax (Rate) dated 28th June, 2017 as amended by serial no.9 of the Notification no.44/2017 - Integrated Tax (Rate) dated 14th November 2017 and would be exempt from whole of GST.
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