Gitwako Farms India Pvt. Ltd ., In re
Date: August 2, 2019
Subject Matter
Branded frozen chicken packed and supplied in HDPE bags is classifiable under HSN 02071200 and attracts GST. AAR ruling upheld.
Summary
Q1) What is the classification when the Frozen Chicken is sold in packaged form and it’s HSN Code? A) The Branded Frozen Chicken supplied in a unit container is classifiable under HSN Code 02071200. Q2) Whether frozen chicken as sold by the com…
At the outset, we would like to make it clear that the provisions 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 made to such dissimilar provisions, a reference to the Central GST Act, 2017. would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal ha…