Page 98 - GSTL_16 April 2020_Vol 35_Part 3

312 GST LAW TIMES [ Vol. 35

2020 (35) G.S.T.L. 312 (App. A.A.R. - GST - Raj.)
BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, RAJASTHAN
Shri Rakesh Kumar Sharma, Member (Central Tax) and
Dr. Preetam B. Yashvant, Member (State Tax)
IN RE : GITWAKO FARMS (INDIA) PRIVATE LIMITED

Order No. RAJ/AAAR/4/2019-20, dated 2-8-2019 in Appeal
No. RAJ/AAAR/APP/01/2019-20
1
Food - Frozen Chicken - Carcass of chicken supplied in frozen state -
One dressed chicken (broiler) carcass subsequent to chilling and before freez-
ing 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 num-
ber (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). [paras 18, 19, 22, 23,
25]
Unit Container - Meaning of unit quantity not necessarily refers to
weight in kilograms only - Unit of quantity of a given item depends upon the
nature of the item in question and the form in which it is supplied and the use
it is intended to be put to - Weight in Kgs. cannot be the primary and the only
determinant of unit quantity when emphasis laid on supply of chicken in nat-
ural shape which naturally has to be quantified primarily in numbers and,
therefore the weight of supply in the secondary packing, though pre-
determined, has to be specified in a range suitable for accommodating the
weight of the birds - Notification No. 1/2017-C.T. (Rate) as amended. [para 22]
Appeal rejected
CASES CITED
Commissioner v. Rajam Condiments
— 2009 (245) E.L.T. 706 (Tribunal) — Distinguished ........................................................ [Paras 6, 24]
Commissioner v. Shalimar Super Foods
— 2007 (210) E.L.T. 695 (Tribunal) — Distinguished ........................................................ [Paras 6, 24]
Foods and Inns Ltd. v. Commissioner
— 2000 (118) E.L.T. 486 (Tribunal) — Distinguished ........................................................ [Paras 6, 24]
REPRESENTED BY : S/Shri Gaurav Gupta and Neeraj Garg, CAs, for the
Assessee.
[Order]. - At the outset, we would like to make it clear that the provi-
sions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are
same except for certain provisions. Therefore, unless a mention is specifically
________________________________________________________________________
1 On appeal from 2019 (24) G.S.T.L. 791 (A.A.R. - GST).
GST LAW TIMES  16th April 2020  218