Shanti Prime Publication Pvt. Ltd.
Taxability—Packaging to be considered as unit container or not—The question before authority is that What is the classification when frozen meat is sold in packaged form and its HSN code.
And What is the rate of tax on frozen meat sold by the company.
Held 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.
in exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 the Central Government via notification no. 44/2017 Integrated Tax (rate) New Delhi dated 14.11.2017 has exempted, Inter-State supplies of goods, from the whole of the integrated tax leviable thereon.
the packing of the frozen carcasses done by them is only a medium of delivery and since these are not in pre-determined units, these packing cannot be termed as 'Unit Containers' - 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 - Neither the packaging is uniform or standardised nor the packages are designed to hold a predetermined quantity.
Ruling— he 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 bags having mention of varying actual total weight of the carcasses packed in each such HDPE bags and supplied to Army shall not qualify as product put up in 'Unit Container'.
The product as mentioned at (a) above fall under exemption list as per entry no. 10 of notification No. 2/2017-lntegrated tax (Rate) dated 20 June 2017 upto 14th November 2017 and thereafter as per entry No. 9 of Notification No. 44/2017-Integrated Tax (Rate) dated November 2017. Gitwako Farms (India) Pvt. Ltd., In Re.....  2 TAXLOK.COM 156 (AAR-Haryana)