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Whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size would be covered by notification 2/2017 - Integrated Tax (Rate) dated 28th June, 2017 and would be exempt from whole of GST.

Shanti Prime Publication Pvt. Ltd.

Levy of GST — Section 6 of the IGST Act, 2017; Section 9 of the CGST - The Applicant is engaged in slaughtering & processing of Sheep / Goat meat and supplies these products to Army against tender. The Applicant sought Advance Ruling on the questions that (I)Whether 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 applicant against tender shall qualify as product put up in “unit container and; (II) Applicability of GST on the products as mentioned in quarry No.1. The Authority answered the question No.(I) in negative and; whereas held in respect of Question No.2 as the impugned product would be exempt from whole of GST.—Monrovia Leasing And Finance Pvt. Ltd. [2018] 3 TAXLOK.COM 80 (AAR-MAHARASHTRA)