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TMI Blog2018 (7) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... (primary packing) which is sealed with a tie and no weight is mentioned on such LDPE bags. Thereafter, one or two of such LDPE bags are put in dust and moisture proof food grade HDPE bags (secondary packing). On such HDPE bags, contents including product name, firms name and brand, net weight, batch no., lot no., and instructions for consumption and preservation of such meat is printed. The frozen meat as packed above is then deliver in temperature controlled refrigerated vans with data-logger installed for continues monitoring. In the above backdrop of facts, the applicant has submitted the application for advance ruling on the following:- 1. What is the classification when frozen meat is sold in packaged form and its HSN code. 2. What ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant had cited several case laws where the definition of unit container had been discussed and adjudicated. After hearing and discussion in detail, the decision on the question sought to be answered was reserved which is being released today. Discussion and finding of the authority GST is chargeable as reference to value and at applicable rates. For the purpose of building a point of view reference is made to the IGST rate schedule. W.e.f. from 1st July, 2017 till 14th November, 2017 Schedule Il of the Notification no. 1/2017 - Integrated Tax (rate) dated 28th June 2017 deals with the products which are subject to 12 % GST and entry No. 4 which pertain to sheep meat is provided below:- Schedule-II Sr. No. Chapter/Heading/Sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nforceable right in respect of such brand name has been foregone voluntarily], subject to conditions as in the annexure I]". A reading of the above mentioned entries would reveal 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 foregone 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per the explanation appended with the above stated notification:- 'the phrase 'unit container' means a package, whether large or small (for example tin, can, jar, box, bottle, bag, carton, drum, barrel or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.' It is the case of the applicant that they supply to Army sheep/goat meat in carcasses of different weight and size in frozen State. Each frozen carcass is put in LDPE bag (primary packing) which is sealed with a tie and no weight is mentioned on such LDPE bags. Thereafter, generally two of such LDPE bags are put in HDPE bags (secondary packing) and the weight of both the packed carcasses is mentioned on the secondary packin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunals and the understanding of definitions of 'Unit Container' we are of a considered view that the packaging of frozen sheep/goat carcasses for delivery in primary LDPE bags further packed in secondary HDPE bags of non-standardised quantity done by the applicant cannot be regarded as 'Unit Container' since it is not standardised to hold a uniform predetermined quantity. Also in the explanation appended to the Notification No. 1/2017-Integrated Tax (Rate) dated 28th June 2017 a unit container means a package, whether large or small (for example tin, can, jar, box, bottle, bag, carton, drum, barrel or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. The explanation itself s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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