RAJASTHAN AAR RULES: BRANDED FROZEN CHICKEN TAXABLE AT 5% UNDER HSN 02071200

RAJASTHAN AAR RULES: BRANDED FROZEN CHICKEN TAXABLE AT 5% UNDER HSN 02071200

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title- M/s Gitwako Farms India Pvt. Ltd.

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAR/2019-20/04

Date of Judgment/Order- 18th  April 2019

IMPORTANT PARAGRAPHS

Para No. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT
a. What is the classification when the Frozen Chicken is sold in packaged form and it’s HSN Code?
b. Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Notification No. 02/2017-CT(R)?

Para No. 3. PERSONAL HEARING
In the matter personal hearing was granted to the applicant on 03.04.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Gaurav Gupta (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application and also submitted additional documents. He further requested that the case may be decided at the earliest.

RULING

a. The Branded Frozen Chicken supplied in a unit container is classifiable under HSN Code 02071200.
b. The Frozen Chicken supplied by the applicant is not exempted under Entry No. 9 of Notification No. 02/2017-CT(Rate) dated 28.06.2017(as amended from time to time).