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2018 (9) TMI 1184 - AAAR - GSTSlaughtering & processing of Sheep/Goat meat and supplies these products to Army against tenders issued by the Indian Army - supplies in unit containers or not? - Whether the supplies being made by the appellant to Army in respect of meat of sheep/goat in packages (a sample of packing material was produced before us) can be considered as supplies in unit containers or not in terms of the explanation under Notification No. 1/2017- Integrated Tax (Rate) dated 28/06/2017 as amended? Held that:- The nature of supplies is such that it is not possible to decide the exact quantity (either weight or volume) or the number in advance in respect of the packages to be sent to Army as the goods of supply are natural, not man made, and no two animals are same. Also, there is no such requirement from the buyer side i.e. Army who have floated the tender on total weight basis and the payments are also made monthly/fortnightly and not as per packages or consignments. The concept of ‘pre-determined’ quantity or number is possible when the buyer/customer/consumer/recipient is aware in advance i.e. before the purchase/receipt of the said goods about the fixed quantity/weight/number contained in the package which is not the case here. Regarding marking and labeling also, Army has prescribed certain details to be printed/ mentioned on the packages like date of manufacture, lot number/batch number, firm’s name and address, storage instructions, thawing instructions, for defence purpose only etc. It has not been prescribed that the actual number of carcass inside the HDPE bag or the individual weight of the carcass is required to be indicated/mentioned on the HDPE bag. There cannot be any pre-determined quantity or number in the packages and when there cannot be any pre-determined quantity or number inside the package there is no question of indication of the same on the package. Therefore, the frozen meat of goat/sheep supplied by the appellant to Army in HDPE bags does not qualify for the supplies made in unit containers as per definition provided in the explanation to the notification no. 01/2017-IGST (Rate) dt. 28-06-2017 as amended. 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 appellant against tender shall not qualify as product put up in “Unit Container”.
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