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2019 (5) TMI 1073

rozen 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 .....

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to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a)(b) given as under : a. Classification of any goods or services or both; b. Applicability of a notification issued under the provisions of the act; Further, the applicant being a registered person (GSTIN is 08AAACG1096K1ZH as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: a. The applicant is private limited company incorporated in India having GSTIN 08AAACG1096K1ZH. b. It is one of the food processing companies .....

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ature controlled refrigerated vans with data logger installed for continuous monitoring of frozen chicken. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT a. What is the classification when the Frozen Chicken is sold in packaged form and it's HSN Code? b. Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Notification No. 02/2017-CT(R)? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 03.04.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Gaurav Gupta (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application and also submitted additional documents. He further requested that the case may be de .....

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E bags of minimum 200 gauge/ 50 micron. c. Further certain numbers of LDPE bags are packed in a dust and moisture proof and heat resistant food grade secondary package (HDPE Bag) so as to weigh between 10 to 20kgs. On every HDPE bag, the contents - product name, firm's name, brand name, net weight, batch number/ lot number, instructions for consumptions and preservation of such chicken along with remark For Defence Service Only are printed. Frozen chicken is then delivered through temperature controlled refrigerated vans with data logger installed for continuous monitoring of frozen chicken. d. Frozen chicken in meat form is covered under Chapter 2 of Section I heading Live Animals, Animal Products of Customs tariff Act, 1975. The relev .....

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he ANNEXURE] f. The supply of unbranded chicken (other than frozen) in a unit container is exempted from GST vide Notification No. 02/2017 -CT (Rate) dated 28.06.2017 further amended vide Notification No. 42/2017 dated 14.11.2017. The relevant portion of the said entry is as under:- S.No. Chapter / Heading/ Sub-heading/ tariff item Description of Goods 9 0207 Meat and edible offal, of the poultry of heading 0105, {other than frozen and put up in unit containers g. While going through the picture of HDPE bag submitted by the applicant used in the supply of the goods, we observe that:- i. It is branded in the name of GITWAKO. ii. Packaged is sold on actual weight basis . iii. A declaration is made that it is not a standard pack size under the .....

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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. In view of the above facts we observe that 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%). 6. In view of the foregoing, we rule as f .....

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