2018 (11) TMI 958 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (19) G. S. T. L. 167 (A. A. R. – GST) – Exemption from GST – Classification of goods – Frozen Meat of Sheep and Goats – Classified under Tariff Item No. 0204 or not – exemption under N/N. 02/2017- Central Tax (Rate) dated 28/06/2017 – Supply of meat in gunny bag – whether unit container or not?
–
Held that:- For the details indicated also for fact that they are also supplying meat as per Tender of the Indian Army under similar terms and conditions, we find that these facts are similar to the facts recorded by us in the Advance Ruling already given in case of M/s. Monrovia Leasing and Finance Pvt Ltd [2018 (10) TMI 1244 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA], where it was held that The impugned product would be covered by notification 2/2017 – Integrated Tax (Rate) dated 28th June, 2017 as amended by serial no.9 of the Notification no.44/2017 – Integrated Tax (Rate) dated 14th November 2017 and would be exem
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 exemption given to this tariff item vide Notification No. 02/2017- Central Tax (Rate) dated 28/06/2017 is available to us or not ? We are supplying meat in HDPE gunny Bag. Whether it is treated as unit container or not? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ance of Tender Note 3. Trade Mark Search Report (including Details of Class/ Goods covered) 4. Sample Purchase Order from Army (Demand for Contracted Items) Further we have to state that following are the two questions on which advance ruling was required; a. 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 ? b. We are supplying meat in HDPE gunny Bag. Whether it is treated as unit container or not? We have relied on following two notification; Notification No. 02/2017 – Central 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 Novemb
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country. GST is charged only when all three conditions are satisfied. Out of three condition one important condition is that product must bear registered brand name. We do not have any brand name for our product. But we have registered our company's logo (M.U.N.) under The Trade Mark Act. However we are not using that logo on HDPE bags used for packaging of Our product. We are sticking label (sample copy is already submitted in last hearing) indicating details like Manufactured & Packed at , FSSAI NO., Storage Instruction, Batch No. and Date of packaging as all this details mandatory as per FSS Act. Our point of view:- As per definition, registered brand name means name which is used in relation to such specified goods for the purpose of indicating connection between such specifi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
any weight / pre-determined quantity/number on such bag and also in one bag we are 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 Noti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
any fixed weight in one bag nor mentioning any specific weight on the label, it should still qualify as Unit Contained' as the weight or meat to be supplied is predetermined according to their contract (sample copy enclosed). Since the weight of the Carcass is weighed and labelled by the applicant as described in sr.no. 12B (2) and as the concerned person are aware of the weight of meat being supplied to them by their vendor, it qualifies as Predetermined quantity Sr. no. 15 Statement containing applicant's interpretation – Point no. (1) – no comments Point no. (2 & 3) – On a similar issue, in the case of M/s. Ahmednagar District Goat Rearing and Processing Co-op Federation Ltd, the Maharashtra Authority for Advance Ruling has also observed that the whole animal carcass in its natural shape in frozen state in different weight and sizes packed in LDPE bags without mentioning the weight would still qualify as unit container. Therefore, it should qualify as unit container. Sr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Goat meat and has a processing and freezing plant located at Palghar district and head office is at Vashi. The applicant submits that he is a supplier of the meat dressed chilled/frozen at various stations of command of the army as per the agreed terms
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ions, we find that these facts are similar to the facts recorded by us in the Advance Ruling already given in case of M/s. Monrovia Leasing and Finance Pvt Ltd bearing order No. GST-ARA-20/ 2017-18/B-83, Mumbai, dated 04/08/2018 = 2018 (10) TMI 1244 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA. For the sake of clarity we reproduce the relevant observation recorded by us in case of M/s. Monrovia Leasing and Finance Pvt Ltd which are as below- Now we have been called on to find out whether the facts mentioned above have any similarity with the facts of the present case. From the facts submitted by the applicant and veted by jurisdictional officer by paying visit to the factory we find that the facts of the present case are substantially different front M/S. Ahmednagar District Goat Rearing and Procession Co-operative Federation Ltd. To summarize the facts we find that the period in case of ARA ruling is from 01/07/2017 till present and going forward whereas in case of appellant it is from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ied 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. The expression 'unit container' as defined in the notification is as below: Explanation-for the purpose of this schedule (Notification 1/2017 and 2/2017-lntergrated Tax (Rate) both dated 28th June, 2017 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. For the purpose of above definition package to be called 'unit container' has to satisfy following conditions simultaneously- 1. Package may be large or small 2. Packaging designed to hold predetermined quantity or number
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t the 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. 06. In view of the deliberations as herein above, we pass the order as under:- ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO. GST-ARA-17/2018-19/B-68 Mumbai, dt. 16.07.2018 For reasons as discussed in the body of the order, the questions are answered thus – Q.A 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? Answer: – Answered in the affirmative. Q.B. We are supplying meat in HDPE
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =