No GST on Supply of animal carcass in its natural shape to Army: AAAR

In re M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd (GST AAAR Maharashtra)

The Appellate Authority for Advance Ruling set aside the Advance Ruling Authority Order and further held on the basis of the available records, 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.

Also Read AAR Ruling- AAR on GST on Supply of animal carcass in its natural shape to Army

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE  RULING, MAHARASHTRA

1. The Applicant stated to be, inter alia, a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the “the GST Act”).

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