https://www.taxtmi.com/caselaws?id=291160 Branded frozen chicken packed in individual LDPE bags and secondary HDPE bags was treated as goods put up in unit containers for GST exemption purposes. The applicable notification covers Heading 0207 goods only when they are not fresh or chilled, bear a registered brand name, and are not packed in unit containers. The authority found that one dressed chicken in each primary bag and the branded secondary packing reflected a fixed unit of supply, even though no separate printed weight figure appeared on the package. On that basis, the product was held ineligible for exemption under Entry No. 9 of Notification No. 2/2017-C.T. (Rate). en-us Fri, 02 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291160 Branded frozen chicken packed in individual LDPE bags and secondary HDPE bags was treated as goods put up in unit containers for GST exemption purposes. The applicable notification covers Heading 0207 goods only when they are not fresh or chilled, bear a registered brand name, and are not packed in unit containers. The authority found that one dressed chicken in each primary bag and the branded secondary packing reflected a fixed unit of supply, even though no separate printed weight figure appeared on the package. On that basis, the product was held ineligible for exemption under Entry No. 9 of Notification No. 2/2017-C.T. (Rate). Case-Laws GST Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291160