Classification of Branded Frozen Chicken under GST: Not Exempt under Notification No. 02/2017-CT(R) The ruling determined that the branded frozen chicken in unit containers is classified under HSN Code 02071200 and is not exempt under Entry No. 9 of ...
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Classification of Branded Frozen Chicken under GST: Not Exempt under Notification No. 02/2017-CT(R)
The ruling determined that the branded frozen chicken in unit containers is classified under HSN Code 02071200 and is not exempt under Entry No. 9 of Notification No. 02/2017-CT(R). The decision was based on the fulfillment of conditions in the notifications, including branding, freezing, and packaging in a unit container, attracting GST at 5%.
Issues: Classification of frozen chicken sold in packaged form and its HSN Code. Applicability of exemption under Entry No. 9 of Notification No. 02/2017-CT(R).
Analysis: The applicant, a private limited company, sought advance ruling on the classification and exemption of frozen chicken supplied to Indian Armed forces. The company processes carcasses into individual packages, then into HDPE bags, and delivers in refrigerated vans. The jurisdictional officer argued against tax exemption due to predetermined packing. The applicant's submissions highlighted the detailed process and branding of the product.
The frozen chicken falls under Chapter 2 of the Customs Tariff Act, classified as meat of poultry under entry 0207. Notification No. 01/2017 and subsequent amendments specified GST rates for frozen poultry meat. Unbranded chicken in unit containers is exempted under Notification No. 02/2017. The HDPE bags used by the applicant were analyzed for compliance with unit container definition.
The ruling determined that the branded frozen chicken in unit containers is classified under HSN Code 02071200 and is not exempt under Entry No. 9 of Notification No. 02/2017-CT(R). The decision was based on the fulfillment of conditions in the notifications, including branding, freezing, and packaging in a unit container, attracting GST at 5%.
This comprehensive analysis addressed the issues raised by the applicant regarding the classification and tax exemption of frozen chicken supplied to defense forces, providing clarity on the applicable regulations and their implications on the company's operations.
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