AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 958
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....that the provisions of both the CGST Act and the MGST Act are 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 sup....
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....rade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered; (B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May 2017 under any law 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 goo....
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....eight of carcass. Point no. (4) - Notification No. 02/2017 - Central Tax (Rate) exempts the listed goods from whole of the Central Tax leviable. Tariff heading 0204 in said notification exempts Meat Of sheep or goats, fresh, chilled or frozen (other than frozen and put up in unit container), In the explanation given in the same Notification Unit Container is defined as follows: The phrase "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 Stateme....
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.... that he is a supplier of the meat dressed chilled/frozen at various stations of command of the army as per the agreed terms between the applicant and Indian Army. The supplies are against tender. Applicant further submits that Frozen meat have to be supplied in bag and they are supplying frozen meat in HDPE Gunny Bag on which neither they are printing or mentioning any specific weight nor they 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. 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 i....
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....Notification 1/2017 and 2/2017-lntergrated Tax (Rate) both dated 28^th June, 2017 The phrase "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. For the purpose of above definition package to be called 'unit container' has to satisfy following conditions simultaneously- 1. Package may be large or small 2. Packaging designed to hold predetermined quantity or number 3. Such predetermined quantity or number is indicated on such package. From the facts submitted by the applicant and as verified by the jurisdictional officer during his factory visit, we find that each package is containing different weight and no weight/number is mentioned on packages. In view of above we are convinced that impugned supply would not satisfy the requirement of the definition of 'unit container' as found in both the notification cited supra. In this view of the matter, we hold that the supply of whole sheep/goat carcass in frozen state packed in LDPE bag and further packed in HDPE bag w....