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2021 (8) TMI 352 - AAR - GSTClassification of goods - HSN Code and rate of tax - Stainless steel cans of 40 liters capacity - flavored milk - milk cream - cold coffee - provision of subsidized lunch and refreshments to employees through contractors, supply or not. Classification of Stainless Steel cans of 40 ltrs capacity - classified under HSN code 7310 or 7323? - HELD THAT:- An applicant can seek advance ruling on matters or questions specified under Section 97(2) in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant - In the instant case, with regard to this issue, the applicant is not the supplier of the said SS cans but the recipient. Thus no advance ruling can be given on this issue as the same is beyond the jurisdiction of this authority. Classification of the product flavoured milk - to be classified under HSN code 0402 99 90 or under 2202 99 30? - HELD THAT:- It is pertinent to mention that the applicant herein being a milk producers union for Dakshina Karnataka, who in turn are part of the said Karnataka Co-operative Milk Producers Federation. Also the brand of the said flavoured milk is one and the same as that of the aforesaid Karnataka Co-operative Milk Producers Federation Limited. Thus no advance ruling can be given by this authority. Classification of the product “Cream of Milk” - to be classified under HSN code 0403 or 0401 - HELD THAT:- The applicant have furnished the only information that the product contain fat content of 35% and they sell it in containers. They have not furnished any information as to how the same is produced, whether it fermented or acidified, whether or not concentrated or containing added sugar or any other sweetening matter or flavored or containing added fruit, nuts or cocoa or not - applicant were requested for required information, but they furnished, vide their letter dated 09.07.2021, same information that was furnished with the application about the standards for cream under Food Safety & Standards Authority of India (FSSAI) and not furnished any information substantiating their classification under HSN 0403. Thus no ruling is given in this regard for lack of adequate information. Classification of the product Cold Coffee Flavoured Milk - to be classified under HSN code 0402 99 90 or under 2202 99 30 - HELD THAT:- This question is also similar to the second question i.e., flavored milk, except that the flavor is of coffee. In this case the flavor is coffee specific. Therefore this question is similar to the second one and hence no ruling is given even in respect of this question for the reasons stated above. Canteen services or supply - provision of subsidized lunch and refreshments to employees through contractors - HELD THAT:- The applicant provides lunch and refreshments to its employees, by engaging a contractor & a premises is provided to the contractor in the area of the applicant's factory. The contractor has to cook food, eatables and provide the same to the employees of the applicant at the rate specified by the applicant. The bill for the supply of food to the employees is paid by the applicant. The applicant collects a specified amount from the employees, which is less than the amount paid to the canteen contractor - applicant, in the instant case, merely pays part of the value of the canteen bill, on behalf of the employees, and not involved in provision of any supply to the contractor. Thus the instant activity of the applicant does not amount to supply in terms of Section 7(1) of the CGST Act 2017.
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