Page 105 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] IN RE : GITWAKO FARMS (INDIA) PRIVATE LIMITED 319
The above Entry has since been substituted vide Notification No. 41/2017-C.T.
(Rate), dated 14-11-2017 as under -
Schedule-I (GST @ 5%)

S. Chapter/Heading/ Description of Goods
No. Sub-heading/tariff
item
7 0207 All goods [other than fresh or chilled] and put
up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an action-
able claim or enforceable right in a court of law,
is available [other than those where any action-
able claim or enforceable right in respect of such
brand name, has been foregone voluntarily],
subject to the conditions as in the ANNEXURE]”

16. Notification No. 2/2017-C.T. (Rate), dated 28-6-2017 provides ex-
emption to certain goods of Heading 0207. Prior to the amendment, position un-
der Notification No. 2/2017-C.T. (Rate), dated 28-6-2017 stood as under -

S. Chapter/Heading/ Description of Goods
No. Sub-heading/tariff
item
13 0207 Meat and edible offal, of the poultry of heading
0105, (other than frozen and put up in unit con-
tainers)

The above entry has since been substituted vide Notification No. 42/2017-C.T.
(Rate), dated 14-11-2017 vide Entry No. 9 as under -

S. Chapter/Heading/ Description of Goods
No. Sub-heading/tariff
item
9 0202 All goods [other than fresh or chilled] other than
0203 those put up in unit container and, -
0204 (a) bearing a registered brand name; or
0205 (b) bearing a brand name on which an action-
0206 able claim or enforceable right in a court of law,
0207 is available [other than those where any action-
0208 able claim or enforceable right in respect of such
0209 brand name, has been foregone voluntarily],
0210 subject to the conditions as in the ANNEXURE]”

17. From a plain reading of Notification No. 1/2017-C.T. (Rate), dated
28-6-2017 (as amended from time to time), we find that all goods of Heading 0207
[other than fresh or chilled] put up in unit container and bearing a registered
brand name, are leviable to GST. In this background, the following three condi-
tions are crucial for determining the leviability of GST on the goods falling under
Heading 0207 -
(i) Goods should not be merely fresh or chilled.
(ii) Goods should bear a registered brand name.
(iii) Goods should be put up in unit containers.

GST LAW TIMES  16th April 2020  225