2019 (5) TMI 1073

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.... School, Village- Kesarpur, Alwar, Rajasthan 301001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a)(b) given as under : a. Classification of any goods or services or both; b. Applicability of a notification issued under the provisions of the act; Further, the applicant being a registered person (GSTIN is 08AAACG1096K1ZH as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: a. The applicant is p....

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....sumptions and preservation of such chicken) are printed. The package is specifically mentioned for Defence Personnel Only. Frozen chicken is then delivered in temperature controlled refrigerated vans with data logger installed for continuous monitoring of frozen chicken. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT a. What is the classification when the Frozen Chicken is sold in packaged form and it's HSN Code? b. Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Notification No. 02/2017-CT(R)? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 03.04.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Gaurav Gupta (Authorised Representative) ....

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....r. Each dressed chicken (broiler) carcass subsequent to chilling and before freezing shall be individually packed in a primary package viz. suitable size oxygen-water impermeable, heat shrink, food grade colourless LDPE bags of minimum 200 gauge/ 50 micron. c. Further certain numbers of LDPE bags are packed in a dust and moisture proof and heat resistant food grade secondary package (HDPE Bag) so as to weigh between 10 to 20kgs. On every HDPE bag, the contents - product name, firm's name, brand name, net weight, batch number/ lot number, instructions for consumptions and preservation of such chicken along with remark "For Defence Service Only" are printed. Frozen chicken is then delivered through temperature controlled refriger....

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....lled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]" f. The supply of unbranded chicken (other than frozen) in a unit container is exempted from GST vide Notification No. 02/2017 -CT (Rate) dated 28.06.2017 further amended vide Notification No. 42/2017 dated 14.11.2017. The relevant portion of the said entry is as under:- S.No. Chapter / Heading/ Sub-heading/ tariff item Description of Goods 9 0207 Meat and edi....

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...., jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package. • We further observe that:- The HDPE bags are designed to hold a predetermined quantity or number, so as to carry carcass weighing between 10 to 20 kgs, as is evident from the document submitted by the applicant i.e. Specification No. 209D of Defence Food Specifications-2016, Secretariat of the Technical Standardiation Committee (Food Stuffs) (Directorate general of Supplies and transport). • After the goods are packed in the HDPE bags, the actual weight is mentioned on each bag before the supply of goods, which is also evident from the remark printed on the bag....