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Taxability of paneer when sold in loose form in plastic carry bags and bearing the details like name of manufacturer and branches or others, as required by FSSAI or other relevant Acts.

Rate of tax (goods)— In the instant case, applicant is are selling Paneer packed in unit container i.e. vacuum pouch (with Brand Name) and also in loose form in plastic bags without sealing of packet and bearing details like name of manufacturer or branches or others, as required by FSSAI or other relevant Acts, to consumers. In this case, the moot point is to be decided regarding the taxability of paneer when sold in loose form in plastic carry bags and bearing the details like name of manufacturer and branches or others, as required by FSSAI or other relevant Acts. we find that the supply paneer in loose form in plastic bags without sealing of packet containing different weight as required by the customers. It is not forthcoming from the facts stated by the applicant that whether such Packages are designed to hold a pre-determined quantity or not and such pre-determined quantity is indicatde on such package or not. Held that— we conclude that mentioning the name and registered address of the supplier as the manufacturer, as per the statutory requirement, is also to be considered as “bearing a brand name” and, hence, second condition is satisfied. we hold that the benefit of the exemption provided vide entry at Sr. No. 27 of the Notification No.02/2017-Central Tax (Rate) dated 28th June, 2017, as amended, can be extended to the applicant’s product subject to the fulfilment of two conditions viz. (i) ‘Paneer’ is not put up in unit container, means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such packages and (ii) said unit container is not bearing a registered brand name or a brand name on which an actionable claim or enforceable right in a court of law is available.