Case Law Details
In re M.U.N. Agro Industry Pvt. Ltd. (GST AAR Maharastra)
Frozen meat of sheep / goat in HDPE gunny bag which do not indicate any information related to weight / number of carcass packed in such bags would tantamount to being as a product not put up in unit container and thus falls under chapter tariff heading 0204 and is further covered by serial no. 9 of Notification No.2/2017 Integrated Tax (Rate) dated 28/06/2017 as amended.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M.U.N. AGRO INDUSTRIES PVT. LTD., the applicant, seeking an advance ruling in respect of the following questions.
• Whether our product or goods fall under chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017 – Central Tax (Rate) dated 28/06/2017 is available to us or not ?
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Assumptions and treatment of branded products by GST law is misguided and notions are misplaced. Producers/companies make efforts spend money to establish brand and quality. Consumer gets quality product if they buy branded product. Government starts taxing branded product or takes away exemptions from branded product where as unbranded products which does not give confidence of quality gets the benefit of lower GST or exemptions.
This is a clear cut case of discouraging businesses from producing quality products and incentivising unbranded products and putting consumers under distress and extorting higher money for quality products. It is totally baseless thinking.
Mr. Jately, Please revise the provisions by putting branded products at par with unbranded products for taxation and prove that you can think in rightful manner like an economist.