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Branded Frozen Chicken packed by the appellant in individual LDPE bag in predetermined number and supplied to the Indian Army and Paramilitary forces in the HDPE bags is leviable to GST and exemption from the levy of GST is not available

Classification of goods— In the instant case, appellant is engaged in supplying frozen chicken to the Indian Armed and Paramilitary forces against the tender issued by the Indian Army. The appellant filed an application before the Rajasthan Authority of Advance Ruling, seeking clarification about the classification and HSN code of the frozen chicken when sold in packaged form and whether the same is exempt from GST. The Rajasthan Advance Ruling Authority, vide its Ruling has held that the Branded Frozen Chicken supplied in a unit container is classifiable under HSN Code 0207 12 00 and such frozen chicken supplied by the appellant is not exempted under Entry No. 9 of Notification No. 2/2017-C.T. (Rate), dated 28-6-2017. Held that— We reject the appeal filed by the appellant and uphold the Advance Ruling rendered by the Rajasthan Authority for Advance Ruling, Goods & Services Tax, Jaipur, holding that supply of Branded Frozen Chicken packed by the appellant in individual LDPE bag in predetermined quantities (one in number) and supplied to the Indian Army and Paramilitary forces in the HDPE bags as supply in Unit Container and not exempted under Entry No. 9 of the Notification No. 2/2017-C.T. (Rate), dated 28-6-2017 (as amended).
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