TMI Blog2019 (1) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 01.07.2017 - while the impugned product was being classified under Chapter Head 2106 of the erstwhile Central Excise Tariff Act 1985, there is neither any change in ingredients nor any change in manufacturing process. To be precise, the impugned product remains the same in GST regime with no change from pre-GST regime. The solitary reason for the Applicant in moving instant application, as we could gather from the contents of the application, appears to be alleged divergent practice of classification of similar products of some other manufacturers. Be that as it may, nothing concrete has been brought on record by the Applicant that would necessitate review of already established classification of the impugned product of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Products, Indore [hereinafter referred to as the Applicant] is engaged in the manufacture, supply and trading of various types of mouth fresheners (after mixing Kharak, Khopra, Sugar, Saunf, Mishri, fennel, Dates, Saccharin, menthol, Papaya fruit, or natural flavouring substances). The Applicant procures various raw materials like betelnut, sugar, kharak, menthol, mishri etc. and after mixing the resultant product is sold in market under various product names. The Applicant is having a GST registration with GSTIN 23AAPFP5853P1ZG. 3.2. The applicant, as mentioned in the application, has been classifying the impugned product under chapter heading 2106 of HSN as Miscellaneous Edible Preparations not elsewhere specified or included a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterials/inputs as already detailed in foregoing paras. The applicant has adduced that other manufacturers are classifying similar products under chapter 20 attracting GST @12%, while the Applicant has been supplying the impugned product under Chapter 2106 attracting gst @18%. 4. QUESTIONS RAISED BEFORE THE AUTHORITY: The following questions have been posted before the Authority :- Whether the goods manufactured (i.e. various types of mouth freshners) by the Applicant and sold prepared by mixing various inputs/raw materials like kharak, sugar, khopra, sounf, fennel, dates, mishri, saccharin, menthol, papaya fruit, or natural flavouring substances, are liable to be classified under Chapter 21 i.e. Miscellaneous Edible Preparation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured by the Applicant and marketed and supplied as Mouth Fresheners. The Applicant have submitted that they have been manufacturing and supplying the impugned item by classifying the same under Chapter 2106 of the HS Code paying GST @18%. It has been admitted and revealed by the Applicant that even during the pre-GST regime they had been clearing the impugned product under Chapter Head 2106. 7.3. We further observe that the Applicant has been clearing/selling/supplying the impugned product under Chapter 21016 since long, i.e. much prior to roll out of GST with effect from 01.07.2017. We also take a note of the fact narrated by the Applicant in Para 2 of Annexure 04 (Statement containing the applicant s interpretation of law and facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingredients/inputs/raw materials used in production/manufacture of the impugned goods viz. Mouth Freshener, we do not find any reason in reviewing the established and settled classification of impugned goods. 7.8. Having observed as above, we hold that the impugned goods shall be aptly classifiable under Chapter Head 2106 and would attract prevailing rate of GST @18% [(9% CGST + 9% SGST) or 18% IGST as the case may be], as Food preparations not elsewhere specified or included , in terms of Notification No.01/2017-Central Tax (Rate) and Corresponding notification under The MPGST Act 2017 the entry number 23 of Schedule III to the said notification. RULING 8. The Advance Ruling on question posed before the authority is answe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
