https://www.taxtmi.com/caselaws?id=360829 The packaging used by the applicant, M/S Ahmednagar District Goat Rearing and Processing Co-op Federation Ltd., qualifies as a "unit container" under GST law as it meets the requirement of indicating a predetermined quantity. Therefore, the frozen sheep/goat carcasses supplied by the applicant are taxable at 12% from 1st July 2017 to 13th November 2017 and at 5% from 14th November 2017 onwards, as per specified entries in the relevant notifications. The authority confirmed the taxability of the product based on it being considered a "unit container" and branded. en-us Sat, 21 Apr 2018 00:00:00 +0530 Wed, 26 Feb 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360829 The packaging used by the applicant, M/S Ahmednagar District Goat Rearing and Processing Co-op Federation Ltd., qualifies as a "unit container" under GST law as it meets the requirement of indicating a predetermined quantity. Therefore, the frozen sheep/goat carcasses supplied by the applicant are taxable at 12% from 1st July 2017 to 13th November 2017 and at 5% from 14th November 2017 onwards, as per specified entries in the relevant notifications. The authority confirmed the taxability of the product based on it being considered a "unit container" and branded. Case-Laws GST Sat, 21 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360829