Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 28-2-2019 – In one of the advance rulings, assessee was supplying animal carcass in its natural shape in frozen state in different weights and sizes in bags. The ruling was sought on whether such supplier can be considered to have been supplied such goods in unit containers . In Re: Ahmednagar District Goat Rearing and Processing Cooperative Federation Ltd. 2018 (5) TMI 1393 – AUTHORITY FOR ADVANCE RULING – MAHARASTRA ; In the instant case, Ahmednagar District Goat Rearing and Processing Co-op Ltd. was engaged in slaughtering and processing of sheep/goat meat and supplied these products to Army against tender. It supplied to Army sheep/ goat meat in carcass form i.e. the whole animal carcass in its natural shape in frozen state. Naturally, the carcass would be in different weight and sizes. Further, there was no fixed quantity & size in which these carcasses were dispatched to Army. The said dispatches were made on
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the relevant GST notifications provided for the following conditions: W.e.f. from 1st July, 2017 till 14th November, 2017: Must be frozen Must be packed in unit container W.e.f. from 15th November, 2017 onwards: Must be frozen Must be packed in unit container Must bear a brand The words 'unit container' have been defined similarly in both the Notification No.1-Integrated Tax (Rate) and Notification No, 2/2017- Integrated Tax (Rate) of the IGST Act as under – The phrase unit container means a package, whether large or small (for example, tin, can, box, jar, bottle, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package. The product, in question was sheep/ goat meat in carcass form i.e. the whole animal carcass in its natural shape. It is supplied in frozen state in LDPE and HDPE bags. The above definition covers a package and the examples of such a package include a 'bag'. The aspects which were exam
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iod 1.7.2017 to 13.11.2017. From 14.11.2017 onwards, the products would be covered under schedule entry 1 of Notification No. 1- Integrated Tax (Rate). The appellate Authority for Advance Ruling has however modified this ruling vide Order dated 11.09.2018 and reported hereunder. Appellate Ruling Being aggrieved, the matter went to Appellate Authority for Advance Ruling, Maharashtra [In Re: Ahmednagar District Goat Rearing and Processing Cooperative Federation Ltd. 2018 (9) TMI 1184 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA ]. It was observed that the definition of unit container is provided under the CGST Act as an explanation to the exemption Notification and we do not see any reason to resort to the similar definitions available in other Acts/Statutes. So, we will concentrate and restrict our scope to the definition available under the CGST Act which is the subject matter of appeal. In terms of the said definition, for any package (irrespective of size, nature and shape) t
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