In re M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd. (AAR Maharashtra)
Also Read AAAR Ruling- No GST on Supply of animal carcass in its natural shape to Army: AAAR
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, MAHARASHTRA
Q.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 HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in “unit container”?
A.1 The question is answered in the affirmative.
Q.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-Integrated 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?
A.2 The impugned product would be covered by –
– the schedule entry 4 of the Notification no. 1/2017- Integrated Tax (Rate) during the period 1-7-2017 TO 13-11-2017.
– the entry 1 of the Notification no. 1/2017- Integrated Tax (Rate) from 14-11-2017 onwards.
RELEVANT TEXT OF ADVANCE RULING
05. OBSERVATIONS
We have gone through the facts of the case. A perusal of the submission reveals that the questions require us to interpret the words ‘unit container’ as found in the schedule entries of the Notifications issued under the provisions of the IGST Act. We begin the discussion as under-
Question 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 HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in “unit container”?
The words ‘unit container’ have been defined similarly in both the Notification no. 1/2017- Integrated Tax (Rate) and Notification No. 2/2017-Integrated Tax (Rate) of the IGST Act as under –
(i) The phrase “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 predetermined quantity or number, which is indicated on such package.
The present product, as informed by the applicant, is Sheep/goat meat in carcass form i.e. the whole animal carcass in its natural shape. It is supplied in frozen state in LDPE and HDPE bags. The above definition covers a package and the examples of such a package include a ‘bag’. The aspects which now need to be seen are –
