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TMI Blog2018 (11) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. Ruling:- The product Frozen Meat of Sheep and Goats 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. The meat supplied in gunny bag would not be treated as unit container. - GST-ARA-17/2018-19/B-68 - - - Dated:- 16-7-2018 - SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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 on the following questions. Whether our product or goods fall under chapter tariff heading 0204 and exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Tax (Rate) dated 28/06/2017 Notification No. 44/2017-Integrated Tax (Rate) dated 14/11/2017. A conjoint reading of above mentioned notifications reveals that GST is chargeable on meat subject to fulfillment of following condition, otherwise it is exempt. w.e.f. 1st July 2017 to 14th November 2017 Must be Frozen Must be put up in unit container. w.e.f. 15th November 2017 Must be Frozen Must be put up in unit container Must bear a brand name. According to explanation to Notification No. 02/2017-Central Tax (Rate) dated 28/06/2017 the phrase registered brand name means brand name or trade name, that is to Say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999. According to explanation to 44/2017-Integrated Tax (Rate) dated 14/11/2017 following sub clause is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not packing Standard/ fixed quantity. Hence We are interpreting that our bag is not an unit container. 03. CONTENTION - AS PER THE CONCERNED OFFICER - The submission, as reproduced verbatim, could be seen thus- Submissions on 25.06.2018 Sr.No. 1 to 13 No comments (These provide details of the applicant) Sr.No. 14 Question (1) - Dressed frozen meat packed in HDPE gunny bags supplied by applicant would not fall under the chapter tariff heading 0204 and therefore, exemption given vide Notification No. 02/2017 - Central Tax (Rate) would not be available to the applicant in this case. However, in the case of dressed chilled meat it would be fall under the Chapter tariff heading 0204 and therefore, exemption Vide Notification NO. 02/2017 - Central Tax (Rate) would be available. Sr. NO. 14 Question (2) - The impugned packing would Satisfy the requirement of the definition of unit container as found in the Notification No. 02/2017 - Central Tax (Rate) and therefore, it should be treated as unit container . Sr. No. 15 Statement of relevant facts - Point No. (1 2)- No comments Point no.3 - In the description of their proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Morbia, Tax Consultant along with Sh. Mohammed Sufiyan Nagani, Director appeared and made contentions as per details in their ARA. The jurisdictional officer, Ms. Nishtha Sharma, Asstt. Commissioner of GST CE, Division-III, Belapur Commissionerate appeared and made written submissions. The application was admitted and final Hearing was held on 11.07.2018, Sh. Yogesh Ratnani, C.A., and Sh. Prakash Morbia, Tax Consultant along with Sh. Mohammed Sufiyan Nagani, Director appeared made contentions as per their ARA. They were requested to provide copy of Tender, Trade Mark Certificate class of goods covered by this trademark which they agreed to submit. The jurisdictional officer, Ms. Nishtha Sharma, Asstt. Commissioner of GST CE, Division-III, Belapur Commissionerate appeared and made written submissions. 05. OBSERVATIONS We have perused the records on file and gone through the facts of the case and the submissions made by the applicant and the department. The written contention submitted by the applicant and jurisdictional officer are also considered on this issue. Applicant M/s. M.U.N Agro Industries Pvt Ltd is private limited company which deals in Sheep and Goa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as respect packaging of the product supplied which is a crucial aspect we find that there is a substantial difference. In case of appellant there is no printing or marking of weight or number of carcass packed in such bags and there is no mentioning of brand name. Further the tender pursuant to which impugned supplies are to take place there is no requirement of from Army regarding mentioning weight or number on the packaging material. Whereas in case of M/s. Ahmednagar District Goat Rearing and Procession Co-operative Federation Ltd packaging conditions mentioned in Terms and Conditions RFP given by Army required mentioning of actual weight on the secondary packaging. In this regard appellant submitted letter dated 28/05/2017 issued by Col. S. HQ Southern Command Pune with following declaration- It is certified that chilled/frozen chicken/meat is supplied to the Army by various firms through Annual Contracts. As per order on the subject, the net weight / numbers of the item is not required to be mentioned on the packaging Thus the issue before us is whether such supply is covered by the expressions 'unit container' as defined in the notifications mentioned. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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