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    <title>2018 (10) TMI 1244 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Authority concluded that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state, packed in LDPE bags without mentioning the weight and further packed in HDPE bags, does not qualify as a product put up in a &quot;unit container.&quot; Consequently, the products mentioned in the case are exempt from GST as they do not meet the criteria of &quot;unit containers&quot; and fall under the exemption list as per specific notifications.</description>
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      <description>The Authority concluded that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state, packed in LDPE bags without mentioning the weight and further packed in HDPE bags, does not qualify as a product put up in a &quot;unit container.&quot; Consequently, the products mentioned in the case are exempt from GST as they do not meet the criteria of &quot;unit containers&quot; and fall under the exemption list as per specific notifications.</description>
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