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2020 (2) TMI 98 - AAR - GSTClassification of goods - unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours - whether fall under the HSN Code 1106 and 1102 respectively? - circular no 80 dt. 31-12-2018 - rate of GST. HSN Code - Type I (Flour of Grams-80%, Flour of Maize-10% and Flour of rice-10%) - Type II (Flour of Grams-70%, Flour of Peas-10%, Flour of Maize-10% and Flour of Rice-10%) - Type III (Flour of Grams-50%, flour of Peas-20%, Flour of Maize-20% and Flour of Rice-10%) - Type IV (Flour of Peas-70%, Flour of Maize-15% and Flour of Rice-15%) - Type V (Flour of Grams-25%, Flour of Peas-25%, Flour of Maize-25% and Flour of Rice-25%) - HELD THAT:- Classifiable under CTH 11061090. HSN Code - Type VI (Flour of Rice-95% and Flour of Urad-5%) - HELD THAT:- CTH 11029090. Applicable rate of tax - products are packed with such a registered Trade Mark in unit containers - Type I, II, III, IV and V (CTH 11061090) - HELD THAT:- 2.5% CGST as per Sl.No. 59 of Schedule I of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 as amended and 2.5% SGST as per Sl.No. 59 of Schedule I of Notification Ms. No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended. Applicable rate of tax - products are packed with such a registered Trade Mark in unit containers - Type VI (CTH 11029090) - HELD THAT:- 2.5% CGST as per Sl.No. 55 of Schedule I of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 as amended and 2.5% SGST as per Sl.No. 55 of Schedule 1 of Notification Ms. No. II(2)/CTR/532(d-4)/2017, vide G.O. (Ms) No. 62 dated 29.06.2017 as amended. Applicable rate of tax - If the products are packed without a registered brand name - Type I, II, III, IV and V (CTH 11061090) - HELD THAT:- Nil CGST as per Sl.No. 78 of the Notification No. 2/2017-C.T.(Rate) dated 28.06.2017 as amended and nil SGST as per Sl.No. 78 of Notification No. II(2)/CTR/532(d-5)/2017 vide G.O. (Ms) No. 63 dated 29.06.2017 as amended. Applicable rate of tax - If the products are packed without a registered brand name - Type VI (CTH 11029090) - HELD THAT:- Nil CGST as per Sl.No. 74 of the Notification No. 2/2017 -C.T. (Rate) dated 28.06.2017 as amended and nil SGST as per Sl.No. 74 of Notification No. II(2)/CTR/532(d-5)/2017 vide G.O (Ms ) No. 63 dated 29.06.2017 as amended.
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