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2018 (11) TMI 958 - AAR - GSTExemption from GST - Classification of goods - Frozen Meat of Sheep and Goats - Classified under Tariff Item No. 0204 or not - exemption under N/N. 02/2017- Central Tax (Rate) dated 28/06/2017 - Supply of meat in gunny bag - whether unit container or not? Held that:- For the details indicated also for fact that they are also supplying meat as per Tender of the Indian Army under similar terms and conditions, we find that these facts are similar to the facts recorded by us in the Advance Ruling already given in case of M/s. Monrovia Leasing and Finance Pvt Ltd [2018 (10) TMI 1244 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA], where it was held that 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. The frozen meat of sheep / goat in HDPE gunny bag which do not indicate any information related to weight / number of carcass packed in such bags would tantamount to being as a product not put up in unit container and thus falls under chapter tariff heading 0204 and is further covered by serial no. 9 of Notification No-2/2017 Integrated Tax (Rate) dated 28/06/2017 as amended. Ruling:- The product Frozen Meat of Sheep and Goats fall under chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017-Central Tax (Rate) dated 28/06/2017 is available. The meat supplied in gunny bag would not be treated as unit container.
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