TMI Blog2019 (4) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... 0059000, maize flour is covered under 1102 20 00. The product imported by the applicant in the subject case is nothing but ready to use Popcorn mixed with salt and oil and needs only to be Microwaved/heated, etc for direct consumption - the kernels of corn/maize are edible parts of a plant and the same are mixed with oil and salt in order to be used for making of popcorn. Thus, the product in question is covered under Chapter 2008 19 90 of the GST Tariff and attracts IGST @ 12% and CGST SGST @ 6 % each. - GST-ARA-93/2018-19/B-19 - - - Dated:- 16-2-2019 - SHRI B. TIMOTHY, AND SHRI B.V. BORHADE, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mixed together and packed in a pouch of fixed weight of say 350 gram, which are sold to restaurant owners and small popcorn vendors, who ultimately prepares ready to eat instant popcorn for customers. The individual HSN Code of these ingredients are as under: a. Popcorn Maize (HS Code- 10059000 GST rate -Nil) b. Edible Palm oil (HS Code- 15119020 GST rate- c. Flavour Salt (HS Code-21039040 GST rate- 12%) STATEMENT CONTAINING APPLICANTS INTERPRETATION OF LAW IN RESPECT OF THE QUESTIONS RAISED. As per appellant's view popcorn maize packed with edible oil and salt will merit classification under HSN 2008 which read as under. 2008 FRUIT, NUTS AND OTHER EDIBL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the plant which is prepared along with oil and salt. The eight digit HSN code for above product will be 20081990. The GST Tariff rate is IGST [6% CGST+6% SGST]. It is further seen that the product Maize (com) may meet classification under falling Chapter Heads also: S.NO. Chapter Heading Description (along with applicable GST rates) 1) CH 10059000 - other a) if not packed in unit container, b) if put up in unit container and bearing a registered brand name or bearing brand name on which an actionable claim or enforceable right in a court of Law is available [other than those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd called for final hearing on 15.01.2019, Sh. Anand Dhoka, C.A. appeared made oral and written submissions. The Jurisdictional Officer was not present but written submission was sent by post on 20.12.2018. 05. OBSERVATIONS We have gone through the facts of the case, documents on record and submissions made by both, the applicant and the department. The main and only issue before us is classification of 'maize of popcorn variety'. Maize is a cereal plant that yields large grains (corn or sweetcorn) which are set in rows on a cob. There are many varieties of maize, some varieties are used for human consumption in the form of corn/sweet corn, Oil etc and some varieties are used as stockfeed for animal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls are generally soft and are consumed by steaming, boiling, etc. and consumed with or without butter, condiments, etc. However we find that the popcorn variety of maize generally has hard kernels which swell up and burst open when heated. These hard kernels can be mixed with butter, salt, caramel etc which gives rise to flavoured popcorn. We find that while maize is covered under 10059000, maize flour is covered under 1102 20 00. Thus the same maize in different forms is covered under different Chapter Headings. We find that maize/corn is considered as cereal under the GST Laws. The product imported by the applicant in the subject case is nothing but ready to use Popcorn mixed with salt and oil and needs only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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