Page 13 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] INDEX - 16th April, 2020 xi
Finance Act, 1994 (Contd.)
— Section 66B - See under DEMAND ........................ 289
— Section 67 - See under VALUATION (SERVICE TAX) ............ 304, 309
Finance Act, 2012 - See under DEMAND....................... 289
Food - Frozen Chicken - Carcass of chicken supplied in frozen state - One
dressed chicken (broiler) carcass subsequent to chilling and before
freezing packed in each primary package LDPE bag and then put in a
secondary package (HDPE Bag) and both packages bear registered brand
name ‘Gitwako’ - Primary packing, i.e., LDPE bag having pre-determined
fixed and uniform quantity, i.e., one dressed chicken in each package and
these primary packages put in HDPE bags which also are designed in
such a manner to hold a pre-determined quantity, so as to carry chicken
weighing between 10-20 kgs. - As such, these LDPE Bags used for
individual packing of whole chicken have to be considered as “unit
container” - Accordingly, supply of Branded Frozen Chicken packed by
appellant in individual LDPE bag in predetermined number (one in
number) and supplied to the Indian Army and Paramilitary forces in the
HDPE bags is supply in unit container and not exempted under Entry
No. 9 of Notification No. 2/2017-C.T. (Rate) (as amended) — In Re : Gitwako
Farms (India) Private Limited (App. A.A.R. - GST - Raj.) .................. 312
FOREIGN TRADE POLICY, 2015-20 :
— Chapter 5 - See under IMPORT .......................... 261
Frozen Chicken in unit packing, exemption from GST not admissible - See
under FOOD FROZEN CHICKEN ........................ 312
Goods Transport Agency services - Transportation services provided by
appellants with own vehicles on the basis of Invoice(s) and E-way Bill but
without generating consignment notes - Details of consignor and
consignee of goods not being mentioned, it can be inferred that appellant
will be providing their own vehicles either to the raw material supplier
or to the exporting units for use in the transportation of goods which is
raw material for the exporting units - Lien of the goods if transferred and
appellant becomes responsible for the goods till its safe delivery to the
consignee, services classifiable as Goods Transport Agency services and
issuance of consignment note or its non-issuance not makes any
difference - Mere non­issuance of consignment note in such cases not
makes them entitled for exemption from payment of GST - However, if
the vehicles provided to client on rental for use as per their requirement,
services classifiable as ‘rental services of transport vehicles’ -
Accordingly, services to be provided by appellant will be liable to
payment of GST as specified under Notification No. 11/2017-C.T. (Rate)
(as amended) read with exemption Notifications, under the services
relating to transportation of goods or rental services of transport vehicle
including supporting service, depending upon the exact nature of
activity to be carried out by them - Format of E-way Bill, in whatever
manner designed or amended, not relevant for deciding the classification
of the activity carried out by them — In Re : K.M. Trans Logistics Private Limited
(App. A.A.R. - GST - Raj.) ................................ 346
— used for transportation of goods from job worker’s premises to depot of
principal manufacturer, matter referred to Larger Bench on issue whether
credit admissible to job worker - See under CENVAT CREDIT ......... 300

GST LAW TIMES  16th April 2020  133