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2020 (1) TMI 1122 - AAR - GSTClassification of goods - Rate of CGST and SGST - Namkeen duly packed & sealed in printed pouches - sale under the brand name - whether taxable at the rate of 5% or not? - HELD THAT:- The impugned goods are more appropriately classifiable under Heading 2106 90, from the details provided by the applicant such as picture of the covering of the package, ingredients of the product etc. - As per current Tariff 12% IGST or (6% CGST & 6% SGST) is applicable on 2106 90. Whether their proposed plan to sell the said final product on payment of tax @ 5% is proper/ legal or not? - HELD THAT:- In the instant case, the applicant is packing their product in unit containers/retail pouches with the details of the manufacturer on the packaging for supply of Products. Since, namkeens, bhujia mixture, chabena and similar edible products packed in unit containers/ retail pouches are taxed at the rate of 12% GST under the said notification - it is clear that if the applicant voluntarily foregoes the brand name (Name of the manufacturer in this case) used by them subject to conditions as in the Annexure of the said notification, the applicant shall be eligible for reduced rate of from duty under the said notification.
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