GST Rate on Packed Frozen Meat with Varying Package Weights
The Haryana GST Authority ruled that frozen meat packed in varying weights is exempt from GST as it is not in a unit container.
- Ruling
- ADVANCE RULING NO.HAR/HAAR/R/2017-18/10, dated 01.06.2018
- Dated
- 01 Jun 2018
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Company asked if supplying frozen meat in marked bags attracts GST.
- Meat carcasses were packed with varying weights like 10 kg or 11 kg.
- Authority held bags are not unit containers without standard pre-fixed weights.
- The supply qualifies for GST exemption as non-unit containerized frozen meat.
In short
Gitwako Farms supplied frozen meat to defense forces in outer bags marked with actual weights like 10.5 kg or 11 kg. Under order HAR/HAAR/R/2017-18/10, the Haryana Authority for Advance Ruling (AAR) needed to decide if packing meat in bags of varying weights makes it a supply in a unit container under Goods and Services Tax (GST).
What has changed
How it worked before
Businesses often assumed that any frozen meat placed in a sealed bag with a stamped weight counted as packaged goods in a unit container, making it subject to GST rather than exempt.
What has changed
The authority decided that outer bags used merely to transport meat of varying, non-standard weights do not count as unit containers. Because a unit container must hold a fixed, pre-determined quantity, these non-standard bags remain exempt from GST.
Who this affects
Food suppliers and meat processors who pack fresh or frozen animal products in non-uniform weights for bulk delivery to institutions or buyers.
An example
A poultry supplier delivers bulk frozen chicken to hotel chains in heavy plastic bags. Each bag contains whole chickens of different sizes, so the final bag weight varies between 15 kg and 18 kg depending on the batch. The supplier asks whether putting the actual variable weight on the outer bag makes it liable for GST. Based on this ruling, because the weight is not pre-determined or fixed, the outer bag is just a delivery medium and stays exempt from GST.
What you should do
If your business supplies meat or produce in variable weights, review your packaging to confirm whether weights are fixed or variable. Remember that an advance ruling binds only the company that applied and its local tax officer, so you cannot automatically apply this decision to your business without your own ruling.
If you do nothing
Assuming this ruling automatically exempts your business from GST can lead to serious legal and financial risks. If a tax officer determines that your packaging qualifies as a standard unit container, they will demand unpaid GST along with mandatory interest and penalties.
The terms explained
- Unit container
- A package or container designed to hold a standard, pre-determined quantity of a product, with the exact fixed weight marked on it.
- Input tax credit
- A mechanism that allows businesses to reduce the GST they collect on sales by the amount of GST they have already paid on business purchases.
- Advance ruling
- A formal written decision issued by tax authorities to a specific business clarifying how GST laws apply to their specific business operations.
The ruling in detail
Authority for Advance Ruling
M/s Gitwako Farms (India)Pvt. Ltd.
ADVANCE RULING NO.HAR/HAAR/R/2017-18/10, dated 01.06.2018 · Haryana
Questions before the authority
- What is the classification when frozen meat is sold in packaged form and its HSN code.
- What is the rate of tax on frozen meat sold by the company.
Facts
The applicant supplies frozen sheep and goat meat carcasses of varying weights and sizes to the Army and Paramilitary Forces. Each carcass is placed in a primary LDPE bag without mentioning weight, and one or two such bags are placed into a secondary HDPE bag marked with the actual combined weight (e.g., 10 kg, 10.5 kg, 11 kg). The applicant sought an advance ruling on whether such packaging constitutes a 'unit container' and what tax rate applies.
Ruling
| Question | What the authority ruled |
|---|---|
| Classification and unit container status of frozen meat supplied in LDPE/HDPE bags | Does not qualify as product put up in a 'Unit Container' Carcasses are of varying non-standardized weights and sizes |
| Rate of tax on frozen meat sold by the applicant | Exempt from GST Exempt under Entry 10 of Notification No. 2/2017-IT(R) till 14.11.2017 and Entry 9 of Notification No. 44/2017-IT(R) thereafter |
The Authority held that supplying frozen animal carcasses of non-standardized weights in HDPE bags **does not qualify as goods put up in a unit container** because the packaging is not designed to hold a pre-determined quantity. Consequently, the frozen meat supplied by the applicant falls under the **exemption list** under Notification No. 2/2017-Integrated Tax (Rate) up to 14th November 2017 and Notification No. 44/2017-Integrated Tax (Rate) thereafter.
Reasoning
The ruling turned on the definition of a 'unit container', defined as a package designed to hold a pre-determined quantity or number indicated on the package. The Authority observed that the applicant packs carcasses of varying sizes, leading to non-uniform net weights per bag (such as 10 kg, 10.5 kg, or 11 kg) rather than a standardized fixed quantity. Relying on judicial precedents including CCE v. Shalimar Super Foods and Surya Agro Oils Ltd. v. CCE, the Authority concluded that outer packaging used merely as a delivery medium for non-standardized weights does not constitute a unit container. Since the product was not put up in a unit container, it satisfied the conditions for exemption under the applicable notifications.
Provisions relied on
- Section 97 of CGST/HGST Act, 2017
- Section 98 of CGST/HGST Act, 2017
- Notification No. 1/2017-Integrated Tax (Rate), dated 28.06.2017
- Notification No. 2/2017-Integrated Tax (Rate), dated 28.06.2017 (Entry No. 10)
- Notification No. 43/2017-Integrated Tax (Rate), dated 14.11.2017
- Notification No. 44/2017-Integrated Tax (Rate), dated 14.11.2017 (Entry No. 9)
For the practitioner
This ruling establishes that packaging meat or goods of non-standardized, varying weights for transport does **not constitute a unit container** if the package is not designed to hold a fixed pre-determined quantity. Practitioners can rely on this decision to establish exemption eligibility for bulk supplies of frozen meat where weights vary per package. It does not decide taxability for standardized, pre-weighed consumer packages bearing registered brand names.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/haryana-ar_10_2017-18_dt.01.06.18_gfipl.pdf
Legibility of the scan, as read: high.
Prepared 18-10-2026.
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