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2018 (7) TMI 1333 - AAR - GSTLevy of GST - Unit container - packing being considered as unit container or not? - Sheep/goat meat in carcasses of different weight and size in frozen Slate and similarly whole chicken of different weight and size is also supplied in frozen State to Army - case of applicant is that the dispatches made by them in LDPF/HDPE bags, both primary well as secondary packing do not qualify as unit container and therefore their product is not leviable to tax under GST. Held that:- The items mentioned in tariff heading 0204 or 0207 [other than fresh or chilled] would be exigible to tax @ 5% if these are put up in a 'unit container' and bears a brand name or bears a brand name on which actionable claim or enforceable right in court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been forgone voluntarily], subject to conditions as in the annexure I to the said notification - Correspondingly, in exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017, the Central Government vide notification no. 2/2017-lntcgraled Tax (rate) New Delhi dated 28.06.2017 has exempted, Inter-State supplies of goods, from the whole of the Integrated tax leviable thereon. In the present case, the packing of the frozen carcasses and chicken done by them is only a medium of delivery and since these are not in pre-determined units, these packing cannot be termed as 'Unit Containers' - the packaging of frozen sheep/goat carcasses and frozen chicken for delivery in primary LDPE bags further packed in secondary HDPE bags or non-standardised quantity done by the applicant cannot be regarded as ‘Unit Container' since it is not standardised to hold a uniform pre-determined quantity. Ruling:- The whole (sheep/goat) animal carcass in frozen state/whole chicken 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 hags having mention of varying actual total weight of the carcasses packed in each such HDPE bags and supplied to Army Shall not quality as product put up in ‘unit Container'. The products as mentioned at (a) and (b) above fall under exemption list as per entry no. 10 and 13 of N/N. 2/2017-lntegrated tax (Rate) dated 28th June 2017 upto 14th November 2017 and thereafter as per entry No. 9 of N/N. 44/2017- Integrated Tax (Rate) dated 14th November 2017.
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