Page 100 - GSTL_16 April 2020_Vol 35_Part 3

314 GST LAW TIMES [ Vol. 35
nel Only. Frozen chicken is then delivered in temperature controlled refrigerated
vans with data logger installed for continuous monitoring of Frozen chicken.
4.4 The appellant filed an application before the Rajasthan Authority of
Advance Ruling, seeking clarification about the classification and HSN code of
the frozen chicken when sold in packaged form and whether the same is exempt
from GST under Entry No. 9 of the Notification No. 2/2017-C.T. (Rate), dated
28-6-2017.
4.5 The Rajasthan Advance Ruling Authority, vide its Ruling dated
22-4-2019 has held that the Branded Frozen Chicken supplied in a unit container
is classifiable under HSN Code 0207 12 00 and such frozen chicken supplied by
the appellant is not exempted under Entry No. 9 of Notification No. 2/2017-C.T.
(Rate), dated 28-6-2017 (as amended from time to time).
5. Aggrieved by the aforesaid Ruling, the Appellant has preferred the
present appeal before this forum.
Grounds of appeal :
6. The Appellant in its aforementioned Appeal, has, inter alia, men-
tioned the following grounds of Appeal :-
(A) The Advance Ruling Authority has erred in classifying the HDPE
bags as unit container
(i) As part of its supply, the meat is put in primary and second-
ary packaging and thus, the question which is to be examined
is whether such packaging would qualify as ‘unit containers’
or not.
(ii) Unit containers consist of two words - unit and container.
While Unit has been defined to mean as a determined quanti-
ty, a standard amount of a physical quantity, such as length,
mass, energy, etc, specified multiples of which are used to
express magnitudes of that physical quantity. The word con-
tainer has been defined to mean an object for holding or
transporting something. Thus, any object for holding a stand-
ard quantity can be called a unit container.
(iii) Explanation to the Notification No. 1/2017-C.T. (Rate), dated
28-6-2017 provides that 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 indi-
cated on such package. The same is in line with the earlier
definition of the phrase and is explained in the following
paragraphs.
(iv) Note to Section IV (covering Chapters 16 to 20 of the Sched-
ule to the CETA, 1985), which defines a unit container to
mean a container 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. Let’s
say 1 Kg. in each container. In the instant case, the same is not
predetermined and each package may contain a different
weight. The definition as provided in Notification No.
1/2017-C.T. (R), dated 28-6-2017 reads as under :

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