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2022 (12) TMI 511 - AAR - GSTClassification of goods - Glaze Gels - to be classifiable under schedule II, sl. no 32AA as sugar boiled confectionery or not - rate of tax - HELD THAT:- Sugar Boiled Confectionery is bought and consumed by end users, whereas the impugned products are sold only to bakeries/cake manufacturers. As per the submissions of the applicant, the impugned products are not meant for consumption by the end users directly but are used in the process of cake making only. The applicant has correctly stated that lay persons will never ask for Orange sugar boiled confectionery, but will put the same demand asking for Orange goli/orange candy. However, even though such lay persons may not know the product as Orange sugar boiled confectionery, fact will remain that an Orange Goli/Orange Candy is nothing but an Orange sugar boiled confectionery, a vitreous product. From the copy of invoices submitted by the applicant, it is seen that the impugned products are mentioned as Glaze Gels even though the applicant is claiming the impugned product to be Sugar Boiled Confectionery. The impugned product (which is semi solid in nature) is definitely a 'Sugar Confectionery' but cannot be termed as a Sugar Boiled Confectionery - the impugned product cannot be considered as a Sugar Boiled Confectionery and there fore the Sr. No. 32 AA (Schedule II) of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 is not applicable to the said product - the impugned product is Sugar Confectionery the said product falls under Sr. No. 12 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 attracting GST rate of 18%. The impugned product i.e. Glaze Gels is covered under Chapter 1704 9090 i.e. Others, of the GST Tariff and falls under Sr. No. 12 of Schedule III of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 as amended from time to time, attracting 18% GST.
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