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    <title>2018 (9) TMI 1184 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA</title>
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    <description>The appellate authority concluded that the appellant&#039;s packaging of frozen sheep/goat meat, which did not hold a predetermined quantity or number, did not qualify as a &quot;Unit Container&quot; under GST law. Therefore, the supplies made by the appellant were deemed not chargeable to GST as per the exemption notifications. The ruling of the Maharashtra AAR was modified, and the appeal was allowed in favor of the appellant.</description>
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      <description>The appellate authority concluded that the appellant&#039;s packaging of frozen sheep/goat meat, which did not hold a predetermined quantity or number, did not qualify as a &quot;Unit Container&quot; under GST law. Therefore, the supplies made by the appellant were deemed not chargeable to GST as per the exemption notifications. The ruling of the Maharashtra AAR was modified, and the appeal was allowed in favor of the appellant.</description>
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