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TMI Blog2019 (5) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... branded thus fulfills two of the three necessary conditions. The same has also been accepted by the applicant in his submissions - As such for the purpose of applicability of GST, the only contention left to be ascertained is whether the HDPE bag used by the applicant for supply of goods qualifies as a unit container. The HDPE bags are designed to hold a predetermined quantity or number, so as to carry carcass weighing between 10 to 20 kgs, as is evident from the document submitted by the applicant i.e. Specification No. 209D of Defence Food Specifications-2016, Secretariat of the Technical Standardiation Committee (Food Stuffs) (Directorate general of Supplies and transport) - After the goods are packed in the HDPE bags, the actual wei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: a. The applicant is private limited company incorporated in India having GSTIN 08AAACG1096K1ZH. b. It is one of the food processing companies having multiple production facilities across India. The company has its processing facilities at Opp. Alwar Public School, Village- Kesarpur, Alwar, Rajasthan 301001. c. The applicant is manufacturer of frozen and tinned products and is a registered supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Frozen Chicken is sold in packaged form and it's HSN Code? b. Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Notification No. 02/2017-CT(R)? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 03.04.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Gaurav Gupta (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application and also submitted additional documents. He further requested that the case may be decided at the earliest. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction officer (Assistant Commissioner, CGST Division-A, CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e packed in a dust and moisture proof and heat resistant food grade secondary package (HDPE Bag) so as to weigh between 10 to 20kgs. On every HDPE bag, the contents - product name, firm's name, brand name, net weight, batch number/ lot number, instructions for consumptions and preservation of such chicken along with remark For Defence Service Only are printed. Frozen chicken is then delivered through temperature controlled refrigerated vans with data logger installed for continuous monitoring of frozen chicken. d. Frozen chicken in meat form is covered under Chapter 2 of Section I heading Live Animals, Animal Products of Customs tariff Act, 1975. The relevant portion of the said entry is as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 was substituted vide Notification No. 41 / 2017 (CT) Rate dated 14.11.2017 as under: S.No. Chapter/ Heading/Sub-heading/tariff item Description of Goods 1 0207 All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o branded thus fulfills two of the three necessary conditions. The same has also been accepted by the applicant in his submissions. As such for the purpose of applicability of GST, the only contention left to be ascertained is whether the HDPE bag used by the applicant for supply of goods qualifies as a unit container. The explanation given in Notification No. 01/2017 dated 28.06.2017 has described definition of unit container as under:- 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. We further observe that: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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