https://www.taxtmi.com/caselaws?id=402837 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. en-us Fri, 03 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402837 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. Case-Laws GST Fri, 03 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402837