GST on Meat of Sheep or goat, frozen & packed in LDPE/HDPE bags

In re Gitwako Farms (India) Pvt. Ltd. (GST AAR Haryana)

Question Raised- Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers ?

Held by GST AAR Haryana

(a) The whole (sheep/goat) animal carcass 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 having mention of varying actual total weight of the carcasses packed in each such HDPE bags and supplied to Army shall not qualify as product put up in ‘Unit Container’.

(b) The product as mentioned at (a) above fall under exemption list as per entry no. 10 of notification No. 2/2017-Integrated tax (Rate) dated 28th June 2017 upto 14th November 2017 and thereafter as per entry No. 9 of notification no. 44/2017 – Integrated Tax (rate) dated 14th November 2017.

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