Shanti Prime Publication Pvt. Ltd.
Classification of goods — 1. 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 HD PE bags being supplied to Army by applicant against tender shall qualify as product put up in "unit container"? 2. Whether the products as mentioned in query 1 shall be taxable under GST as per entry no. 4 of schedule II of the Notification no. 1/2017- Integrated Tax (Rate) dated 28th June 2017 upto 14th November 2017 and thereafter as per entry no. 1 of schedule I of the Notification No. 43/2017-lntegrated Tax (Rate) dated 14th November 2017 or fall under exemption list as per entry no 10 of Notification No. 2/2017- Integrated Tax (Rate) New Delhi dated 28th June 2017 upto 14th November 2017 and thereafter as per entry no. 9 of the Notification No. 44/2017-Integrated Tax (Rate) dated 14th November 2017? Authority for Advance Ruling Maharastra held that:—The impugned packing would satisfy the requirement of the definition of "Unit container" as found in the notification No. 1-IT (Rate) and notification no. 2/2017-IT (Rate) issued under the provisions of the IGST Act. In view thereof, the bags being supplied to Army by the applicant against tender qualify as product put up in "unit container". The impugned product would be covered by schedule entry 4 of the notification No. 1/2017 IT (Rate) during the period 1.7.2017 to 13.11.2017 i.e. taxable @ 12% and would be covered by schedule entry 1 of the notification no. 1/2017-IT (Rate) from 14.11.2017 onwards i.e. taxable @ 5%. 51 TUD 75 (AAR-MAHARASTRA)