AAR : ‘Branded Frozen chicken' supplied in a unit container classifiable under HSN 02071200, taxable @5%

Rajasthan AAR classifies branded frozen chicken, supplied in a unit container, to Indian Armed and paramilitary forces, under HSN 0207 12 00 attracting GST @ 5% (CGST 2.5% + SGST 2.5%) as per Notification 01/2017-Central Tax (Rate) dated June 28,2017 amended vide Notification 41/2017 Central Tax (Rate) dated November 14, 2017; Finds that the carcass of the chicken supplied by the applicant in a HDPE bag is frozen and also branded, thus fulfils the first two essential conditio...