Shanti Prime Publication Pvt. Ltd.
Section 101 of the Central Goods and Services Tax Act, 2017—Levy on GST— The appellant, as a matter of abundant caution, applied for the Advance Ruling on the subject to obtain clarity as to whether the interpretation entertained by the appellant was in consonance with the provisions of the law and accordingly the appellant under Section 97 of the CGST Act, 2017 read with relevant provisions of the Maharashtra Goods and Services Act, 2017 sought Advance ruling on the following limited questions:
i) Whether the packaging being used for dispatch to Army shall qualify as “Unit Container” under the GST law?
ii) Whether the product, i.e. sheep/Goat meat in frozen state and packed as mentioned in the facts stated above sheet shall be liable to be taxed under GST or would it be treated as exempted?
The Maharashtra Authority for Advance Ruling, vide order no GST-ARA-21/2017-18/B-27 dated 21/04/2018, decided that the supplies made by the appellant were in unit containers and accordingly were chargeable to tax under schedule Il entry No. 4 of the Notification 01/2017-lntegrated Tax (Rate) dated 28.06.2017 for the period 01.07.2017 to 13.11.2017 and thereafter under schedule I entry No. 1 of the Notification 01/2017-lntegrated Tax (Rate) dated 28.06.2017 as amended vide Notification 43 of 2017- Integrated Tax (Rate) dated 14.11.2017.
Being aggrieved by the orders of the Maharashtra Authority for Advance Ruling, the appellant has preferred the present appeal before this appellate authority on the following grounds which are without prejudice to each other.
Held that :-
Based on the available records, we hold that 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 appellant against tender shall not qualify as product put up in “Unit Container”. The Ruling given by AAR, Maharashtra, stands modified in view of the above and appeal is allowed. 4 TAXLOK.COM 79 (AAAR-Maharashtra)