GST exemption for loose paneer depends on absence of unit container and any registered or actionable brand name.

Paneer sold loose in plastic carry bags may qualify for GST exemption only if it is not put up in a unit container and does not bear a registered brand name or any other actionable brand name. The ruling reads the exemption and tariff notifications together and treats a unit container as a package designed to hold a predetermined quantity, with the quantity indicated on the package. On the stated facts, unsealed loose paneer without a predetermined quantity was regarded as not in a unit container, while display of the manufacturer's name and registered address under food safety law was treated as branding for notification purposes. The exemption was therefore considered available only if both conditions were absent.

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Issues: Whether paneer sold in loose form in plastic carry bags, without sealing of packet but bearing the particulars of the manufacturer as required under food safety law, qualifies for exemption from GST under the exemption entry for paneer not put up in unit container and not bearing a registered brand name or other actionable brand name.

Analysis: The exemption and tariff notifications were read together to determine the twin requirements for levy: the goods must be put up in a unit container and must bear a registered brand name, or a brand name on which an actionable claim or enforceable right exists. A unit container was understood to mean a package designed to hold a predetermined quantity or number and the quantity must be indicated on the package. On the facts, loose paneer sold in plastic bags without sealing and without indication of a predetermined quantity was held not to satisfy the unit container requirement. On the branding condition, the display of the manufacturer's name and registered address, though required under food safety law, was treated as bearing a brand name for the purpose of the GST notification framework.

Conclusion: The exemption can be extended to the applicant's paneer sold in loose form, provided it is not put up in a unit container and does not bear a registered brand name or any other actionable brand name.

Ratio Decidendi: For paneer, GST exemption under the relevant notification is available only when both conditions are absent, namely, that the goods are not put up in a unit container and do not bear a registered brand name or an actionable brand name.

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