AAR : Animal carcass in LDPE / HDPE bags without mentioning weight/ number, not “unit container” supply

Oct 23,2018

Maharashtra AAR holds that supply of whole animal carcass (sheep / goat) in frozen state packed in LDPE bag and further packed in HDPE bag, which do not indicate any information related to weight/ number of the carcass, to the Army would not be regarded as a product put up in ‘Unit Container’; Notes that as per the Explanation appended to Notification No. 1/2017 and 2/2017 -Integrated Tax (Rate), a ‘unit container’ means a package, whether large or small, designed to ...


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