Monrovia Leasing and Finance Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 4, 2018
- Type:
- Advance Ruling
Subject
Supply of whole Sheep/Goat animal carcass packed in LDPE bags without mentioning the weight is exempt from GST
Summary
For a package to be called ‘unit container’ has to satisfy following Conditions simultaneously- 1. Package may be large or small 2. Packaging designed to hold predetermined quantity or number 3. Such predetermined quantity or number is in…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/S Monrovia Leasing an Finance Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the whole (Sheep/Goat) an…