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2021 (9) TMI 567 - AUTHORITY FOR ADVANCE RULING, GUJARATClassification of goods - Paratha - various varieties of Paratha produced by the applicant merit classification under HSN Code 19059090 or not - chargeable to 5% GST under Sl.No.99A of Schedule-I of Notification No.1/2017CT(Rate) and Notification No.1/2017-IT(Rate) dated 28-6-17 - HELD THAT:- The varieties of the product ‘Paratha’ supplied by the applicant falls under Heading 2106 and specifically under Tariff item 21069099. GST rate of 5% is applicable subject to (i) products shall be classified at HSN 1905 or 2106 and (ii) description shall be khakhra, plain chapatti or roti. In the issue in hand, it is found that the first condition of classification is fulfilled as the product ‘paratha’ has been classified under heading 2106. The description of ‘Paratha’ is not mentioned in the said entry and also as discussed in aforementioned paragraphs, khakhra, plain chapatti or roti are cooked preparations, do not require any processing for human consumption and hence are ready to eat food preparations whereas the subject products are not only different from the said khakhra, plain chapatti or roti, but are also not ‘like products’ in common parlance. The composition of paratha (wheat flour 36% to 62%) is different from composition of khakhra/ plain chapatti/roti. Moreover, ‘paratha’ also requires further processing for human consumption as admitted by the applicant themselves. The impugned product ‘paratha’ is not ‘Khakhra, plain chapatti or roti. The said Entry No.99A of Schedule I to the Notification No.01/2017-Central Tax(Rate) dated 28-6-17(as amended vide Notification No.34/2017-Central Tax(Rate) dated 13-10-17) is not applicable for ‘ Paratha’. The product ‘Paratha’ of the applicant will be covered under: (i) Entry No.453 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17 for the period from 1-7-17 to 14-11-17 and (ii) Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17(as amended by Notification No.41/2017-Central Tax(Rate) dated 14-11-17) with effect from 15-11-17 and will be liable to GST at the rate of 18%.
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