Levy of GST — (a) The whole (sheep/goat) animal carcass 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'

(b) The whole chicken in frozen state in different weight and size packed in LDPE bags and then 20-25 such LDPE bags further packed in HDPE bags having mention of varying actual total weight of birds packed in each such HDPF bags and supplied to Army shall not qualify as product put up in 'Unit Container',

(c) The products as mentioned at (a) and (b) above fall under exemption list as per entry no. 10 and 13 of notification No. 2/2017-lntegrated tax (Rate) dated 28th June 2017 upto 14th November 2017 and thereafter as per entry No. 9 of Notification No. 44/2017- Integrated Tax (Rate) dated 1 4th November 2017

AOV Agro Food Pvt. Ltd. [2018] 2 TAXLOK.COM 225 (AAR-Haryana)