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2019 (4) TMI 1860 - AAR - GSTClassification of goods - rate of GST - parched / puffed gram (Hurigadale / Putani) - Circular No. 113/32/2019- GST dated 11.10.2019 - HELD THAT:- The clarificatory circular states very clearly that leguminous vegetables which are subjected to mere heat treatment for removing moisture, or for softening and puffing or removing the skin, and not subjecting to any other processing or addition of any other ingredients such as salt and oil, would be classified under HS code 0713. It is pertinent to note that as per the contention of the applicant that only heat is used to remove moisture and for softening and puffing and for removing the skin and the same is found acceptable. It is also seen that no oil or salt is used in the process and is only dry heat. Hence as per the Clarification issued in the above Circular, the commodity in question “Puffed Gram” commonly called “Fried Gram” or “Hurigadale” or “Putani” in Kannada would be covered under HSN Code 0713. The goods in question are covered under serial no. 45 of Notification No.2/2017-Central Tax (Rate) dated 28.06.2017, if the same are not branded and packed in unit containers. If the same goods are branded and packed in unit containers, they get covered under serial no. 25 of Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 and is liable to tax at 2.5% under the CGST Act - Similarly, the goods are exempt or liable to tax at 2.5% under the Karnataka Goods and Services Tax Act, 2017.
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