TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 958
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.... the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the "GST Act" 02. FACTS AND CONTENTION - AS PER THE APPLICANT -- * We are supplier of Frozen Meat of Sheep and Goats. * Frozen Meat of Sheep and Goats (other than frozen and put up in unit container) having Tariff Item No. 0204 is exempted vide notification no. 2/2017 - Central Tax (Rate) dated 28/06/2017. * Frozen meat have to be supplied in bag and we are supplying frozen meat in HDPE Gunny Bag on which neither we are printing or mentioning any specific weight nor we are supplying any fixed weight in one bag. Such bags are not exclusively used for packing meat. It is available in general market and used to pack anything like grains, pulses etc. Our Question is, whether frozen meat supplied in such bag of different weight and size will be treated as frozen meat put up in unit conta....
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....w for the time being in force in any other country." * GST is charged only when all three conditions are satisfied. Out of three condition one important condition is that product must bear registered brand name. * We do not have any brand name for our product. But we have registered our company's logo (M.U.N.) under The Trade Mark Act. * However we are not using that logo on HDPE bags used for packaging of Our product. * We are sticking label (sample copy is already submitted in last hearing) indicating details like "Manufactured & Packed at", FSSAI NO., Storage Instruction, Batch No. and Date of packaging as all this details mandatory as per FSS Act. Our point of view:- * As per definition, registered brand name means name which is used in relation to such specified goods for the purpose of indicating connection between such specified goods and some person, and which is registered under the Trade Mark Act. * We do not have any brand name for our product but we have registered logo of Company's name. However we are not using that logo on HDPE bags which are used for packaging of our product. Hence we are not indicating any connection between such specified go....
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....ase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package. Despite the applicant's contention that they are neither supplying any fixed weight in one bag nor mentioning any specific weight on the label, it should still qualify as "Unit Contained' as the weight or meat to be supplied is predetermined according to their contract (sample copy enclosed). Since the weight of the Carcass is weighed and labelled by the applicant as described in sr.no. 12B (2) and as the concerned person are aware of the weight of meat being supplied to them by their vendor, it qualifies as "Predetermined quantity" Sr. no. 15 Statement containing applicant's interpretation - Point no. (1) - no comments Point no. (2 & 3) - On a similar issue, in the case of M/s. Ahmednagar District Goat Rearing and Processing Co-op Federation Ltd, the Maharashtra Authority for Advance Ruling has also observed that the whole animal carcass in its natural shape in frozen state in different weight and sizes packed in LDPE bags without....
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.... any fixed weight in one bag. Such bags are not exclusively used for packing meat. It is available in general market and used to pack anything like grains, pulses etc. Applicant further submit that they are not mentioning or printing weight/ predetermined quantity or number on such bag. And also in one bag they are not packing standard / fixed quantity. On this set of facts applicant submits that the impugned bag in which frozen carcass is supplied is not a unit container as defined in the notification 1/2017 and 2/2017- Integrated Tax (Rate) dated 28/06/2017. From the facts as narrated above and for the fact that they are also supplying meat as per Tender of the Indian Army under similar terms and conditions, we find that these facts are similar to the facts recorded by us in the Advance Ruling already given in case of M/s. Monrovia Leasing and Finance Pvt Ltd bearing order No. GST-ARA-20/ 2017-18/B-83, Mumbai, dated 04/08/2018 = 2018 (10) TMI 1244 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA. For the sake of clarity we reproduce the relevant observation recorded by us in case of M/s. Monrovia Leasing and Finance Pvt Ltd which are as below- Now we have been called on to find out ....