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2020 (12) TMI 1297 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHClassification of goods - rate of GST - Namkeen - use of unregistered brand, name, symbol etc - CSH/HSN Code alongwith applicable Tax rate of the final product namely Extruded raw stick - HELD THAT:- Heading 2106 is an omnibus heading covering all kind of edible preparations, not elsewhere specified or included. Chapter Note 5 provides an inclusive definition of this heading and covers preparations for use either directly or after processing, for human consumption. Chapter Note 6 pertaining to Tariff Item 2106 90 99 also provides inclusive definition and products mentioned therein are illustrative only. Taking all these aspects into consideration, the product 'raw extruded stick' is appropriately classifiable under Tariff Item 2106 90 99. Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017 issued under the CGST Act, 2017, issued under the GGST Act, 2017 covers “Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]” falling under Heading 2106. The product raw extruded stick is not ready for consumption and the same has to be fried before consumption. Therefore, Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product 'raw extruded stick' as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) slated 28.06.2017, as amended, issued under the CGST Act, 2017 issued under the GGST Act, 2017. If the applicant voluntarily forego their actionable claim or enforceable right on brand name on the final product namely “Namkeen” in the manner as prescribed under the Notification No. 01/2017-CT(Rate) dated 28.06.2017, the applicable rate of Central Tax and State Tax would be 2.5% each (cumulatively 5%) - The CSH/HSN code of the Final Product namely “Extruded raw stick” is 21069099 attracting rate of tax @ 9% each under Central and State Tax.
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