Page 106 - GSTL_16 April 2020_Vol 35_Part 3

320 GST LAW TIMES [ Vol. 35
18. In the instant case, we observe that the carcass of the chicken falling
under Heading 0207 to be supplied by the appellant is not in merely fresh or
chilled condition. Admittedly, the carcass of the chicken is to be supplied in fro-
zen state and therefore, the same satisfies the first requirement of leviability of
GST on it.
19. We further find that each dressed chicken (broiler) carcass subse-
quent to chilling and before freezing is individually packed in a primary package
colourless LDPE bag and then it is put in a secondary package (HDPE Bag) and
both primary and secondary packages bear the brand name ‘Gitwako’. This is
accepted by the appellant also, in its submissions. Accordingly, the packages of
supply meet the requirement of bearing a registered brand name.
20. Regarding the third condition that goods should be put up in unit
containers, the meaning and scope of the phrase ‘unit container’ is important.
The phrase ‘unit container’ has been defined under Notification No. 1/2017-C.T.
(Rate), dated 28-6-2017 (as amended from time to time) as below :
Explanation - For the purposes of this notification, -
“(i) The phrase “unit container” means a package, whether large or small
(for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canis-
ter) designed to hold a pre-determined quantity or number, which is indi-
cated on such package.”
In terms of the above, we find that for any package (irrespective of size, nature
and shape) to be a unit container, only criteria needs to be fulfilled is that it
should be designed to hold a predetermined quantity or number, which is indi-
cated on the package. The above definition nowhere specifies size, shape or na-
ture of packages to cover the same under the scope of the phrase “unit contain-
er”. The size, shape and nature of packages depend upon various factors includ-
ing type of goods to be packed. Further, we find no such restriction that unit con-
tainer should carry a same quantity in each and every case. We also find that the
notification does not impose condition that after putting the goods in unit con-
tainers, the supply should also be in the same form i.e. in unit containers.
21. We have carefully gone through the submissions made by the ap-
pellant and also the Specification No. 209D of the Defence Food Specifications-
2016, Secretariat of the Technical Standardisation Committee (Food Stuffs) (Di-
rectorate General of Supplies and Transport). In the para 8 of the said Specifica-
tions-2016 dealing with ‘Packing of the Final product’, the following is men-
tioned :
Final product
8. Packing. Each dressed chicken (broiler) carcass subsequent to chilling
and before freezing shall be individually packed into suitable sized oxygen
- water impermeable heat shrink food grade colourless LDPE bags of min-
imum 200 gauge/50 micron. These LDPE packages will then be packed into
dust proof, moisture and heat resistant food grade HDPE bags with thermal
stability of minus 50°C to + 60°C, capable of holding 10 kg to 20 kg or suitable
plastic crates...”
22. The instant case involves supply of packaged Branded Frozen
Chicken which is an item obtained out of live bird. Looking to the fact that
weight of individual Frozen Chicken may vary depending upon various factors
such as natural weight of the bird in living condition and weight obtained after
dressing etc., the weight of supply in different packages vary according to the
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