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TMI Blog2019 (1) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE- 3.1. M/S. Prem Ghan 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 flavour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the product of the Applicant under Chapter 2106 in line with the Central Excise Law and Central excise Tariff. However, Applicant has contended that the raw materials being used in manufacturing impugned product are not specified in GST tariff by name 'Mouth Freshener'. 3.7. In view of above, the Applicant has filed the instant application seeking clarification on classification of their product which is manufactured and sold by mixing various raw materials/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 RA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is squarely covered under Section 97(2)(a) of the CGST Act 2017 and MPGST Act 2017 being a matter related to classification of goods, and the applicant have complied with the all the requirements for filing this application as laid down under the law. We therefore admit the application for consideration on merits. 7.2. We find that the present application seeks Ruling on appropriate classification of goods manufactured 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 regim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned product of the Applicant. 7.6. It is also necessary to emphasize here that the classification of goods under GST regime, or even under pre-GST era, has Harmonised System of Nomenclature at the fulcrum and there is no instance when a particular commodity would find different classification under pre-GST and GST regime. 7.7. In the given circumstances, when there is no physical change in the 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 preva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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