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2019 (5) TMI 1073 - AAR - GSTClassification - rate of tax - Frozen Chicken sold in packaged form - Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Notification No. 02/2017-CT(R)? - HELD THAT:- Frozen chicken in meat form is covered under Chapter 2 of Section I heading Live Animals, Animal Products of Customs tariff Act, 1975 - The gallus domesticus is a technical name for chicken and is type of domesticated fowl. Thus frozen meat of chicken is covered under entry 0207 of the Customs tariff Act, 1975. The carcass of the chicken supplied by the applicant in a HDPE bag is frozen and is also branded thus fulfills two of the three necessary conditions. The same has also been accepted by the applicant in his submissions - As such for the purpose of applicability of GST, the only contention left to be ascertained is whether the HDPE bag used by the applicant for supply of goods qualifies as a unit container. The HDPE bags are designed to hold a predetermined quantity or number, so as to carry carcass weighing between 10 to 20 kgs, as is evident from the document submitted by the applicant i.e. Specification No. 209D of Defence Food Specifications-2016, Secretariat of the Technical Standardiation Committee (Food Stuffs) (Directorate general of Supplies and transport) - After the goods are packed in the HDPE bags, the actual weight is mentioned on each bag before the supply of goods, which is also evident from the remark printed on the bags (sold on actual weight basis). Thus it is clear that the goods supplied in the HDPE bags are of predetermined quantity hence qualifies to be a unit container. The supply of goods by the applicant fulfill the conditions mentioned in Notification No. 01/2017 dated 28.06.2017 (as amended from time to time) i.e. goods are branded, frozen and supplied in a unit container and will attract GST @5% (CGST 2.5% + SGST 2.5%).
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