9911796707
TMI Blog2021 (1) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... others as required by FSSAI or other relevant Acts? 4. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of aforesaid question(s): 4.1 The applicant submitted that vide Notification No.1/2017-CT (Rate)dated 28thJune, 2017 following conditions were prescribed for taxability of goods like Chena or Paneer etc. @5% GST: I. Put up in unit container and II. Bearing a registered brand name. 4.2 However, Notification No.2/2017-Central Tax (Rate) dated 28.06.2017 through entry no. 27 has prescribed that Chena or Paneer, other than put up in unit container and bearing a registered brand name, is exempted from the levy of GST. 4.3 Further, 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 pre-determined quantity or number, which is indicated on such package. 4.4 From the reading of Notification No.1/2017-Central Tax (Rate), it appears that both the conditions as laid down by the above cited Notification (i.e. packing in unit container and a bearing a brand name) has to be cumulatively satisfied for the captione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es raised and the applicant's understanding/interpretation of law in respect of the issue. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts & the applicant's interpretation of law. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 7. The applicant stated that they are engaged in manufacturing and selling of products of paneer, cheese and other milk products and trading of other food items also. They are registered under the GST Act, 2017. 8. At present, they are selling Paneer packed in unit container i.e. vacuum pouch (with Brand Name) and also in loose form in plastic bags without sealing of packet and bearing details like name of manufacturer or branches or others, as required by FSSAI or other relevant Acts, to consumers. 9. In this case, the moot point is to be decided regarding the taxability of paneer when sold in loose form in plastic carry bags and b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]. Exempted Explanation: (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 pre-determined quantity or number, which is indicated on such package. (ii) (a) The phrase "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. (b) The phrase "registered brand name" means,- (i) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (ii) a brand r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. 13.1 For the purpose of above definition, for a package to be called "unit container' has to satisfy following conditions simultaneously- (i) Package may be large or small; (ii) Package designed to hold a pre-determined quantity or number; (iii) Such pre-determined quantity or number is indicated on such package. 13.2 From the facts submitted by the applicant, we find that the supply paneer in loose form in plastic bags without sealing of packet containing different weight as required by the customers. It is not forthcoming from the facts stated by the applicant that whether such Packages are designed to hold a pre-determined quantity or not and such pre-determined quantity is indicatde on such package or not. 13.3 If such package is containing different weight and no weight is mentioned on packages, then we can conclude that impugned supply would not satisfy the requirement of the definition of 'unit container' as found in both the notifications cited supra. 13.4 In such situatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, as amended. 14.3.3 In view of the above discussion, we conclude that mentioning the name and registered address of the supplier as the manufacturer, as per the statutory requirement, is also to be considered as "bearing a brand name" and, hence, second condition is satisfied. 15. In view of the above, we hold that the benefit of the exemption provided vide entry at Sr. No. 27 of the Notification No.02/2017-Central Tax (Rate) dated 28th June, 2017, as amended, can be extended to the applicant's product subject to the fulfilment of two conditions viz. (i) 'Paneer' is not put up in 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 pre-determined quantity or number, which is indicated on such packages and (ii) said unit container is not bearing a registered brand name or a brand name on which an actionable claim or enforceable right in a court of law is available. 16. In light of the foregoing, we rule as under - R U L I N G Question-1: Whether the benefit of exemption of GST at 0% is applicable for the invoices raised to the end use users in case of selling of panee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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