TMI Blog2019 (11) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... 99 and is liable to GST at the rate of 5% as per SI No.99A of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Coconut Chutney Powder and Dosa Chutney Powder - HELD THAT:- Coconut Chutney Powder and Dosa Chutney Powder are classifiable under HSN Code 2106 90 99 and is liable to GST at the rate of 5% as per SI No. 100A of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Namkeen items - HELD THAT:- Achappam, Avalose Podi, Cheeda, Diamond Cuts(Hot), Kuzhalappam, Murukku and Thatta are classifiable under HSN Code 2106 90 and is liable to GST at the rate of 12% as per SI No. 46 of Schedule II of Notification No.01/20117 Central Tax (Rate) dated 28.06.2017 for those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available - The rate of GST is 5% as per SI No. 101A of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 for those other than put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.06.2017. Payasam of all varieties - HELD THAT:- These are classifiable under HSN Code 2106 90 99- Other food preparations not elsewhere specified or included and attracts GST at the rate of 18% as per SI No. 23 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. Various sandwiches and rolls - HELD THAT:- These are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified or included and taxable at the rate of 18% as per Sl No. 23 of of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Ada Chakka - Ada Pazham, - Ada Plain - Ada Ragi - Ada Wheat - Vattayappam - Sharkara Vattayappam, Banana Ball, Banana Fry, Bonda Veg, Chicken Burger, Chicken Cheese Steak, Chilli Padaval, Chilli Cauliflower, Chirotta, Parippu Vada, Sambar Vada, Sukhiyan, Mini Chicken Samosa, Noodle Chicken Samosa, Noodle Veg Samosa arid Punjabi Samosa - HELD THAT:- These are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified and liable to GST at the rate of 18% as per SI No. 23 of of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Various other food ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers. They have no kitchen facility to cook food at their premises. If the customers intend to eat food items at the shop, necessary facility has been provided. The matter was examined in detail. A restaurant or an eatery, is a business that prepares and serves food and drinks to customer. Cooked packed foods are served from the counter and facility is given to the customers; to have it from the premises. Hence the facility provided by the applicant to customers to have the food items consumed at the premises does not qualify the applicant to be categorized as a restaurant service provider. The applicant has sought for classification for large number of commodities which are broadly classified under 9 categories, such as Sweetmeats, Namkeens, Chips, Pickles, Jam, Juices, Payasams, Ready to eat food combinations and Others. All the products are sold by the applicant in ready to eat form and hence they are liable to be taxed at respective rates specified according to their HSN. In view of the observations stated above, the following rulings are issued: i) Whether resale of food bakery products fall under restaurant services. No. A restaura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Tax (Rate) dated 28.06.2017. Fried Peanuts and Chilly Nuts are classifiable under HSN Code 2008 and are liable to GST at the rate of 12% as per SI No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Pickles namely; Ambazhanga Red Pickle, Ambazhanga White Pickle, Pavakkai Pickle, Bitter Gourd Special Pickle, Bitter Gourd Red pickle, Chikoo Pickle, Curry Lime Pickle, Dates Chutney Pickle, Dates Pickle, Garlic Pickle, Gooseberry Pickle, Grape Pickle Red Special, Grape Pickle White Special, Hot Chilly Pickle, Kadumanga Pickle, Lime Garlic Pickle, Lime Mango Ginger Pickle, Lime Red Pickle, Lime White Pickle, Luvloli Pickle, Mango Ginger Pickle, Padaval Pickle, Special Mango Pickle, Sweet Lime Pickle, Tender Mango Pickle, Vista Unique Mango Pickle are classifiable under HSN Code 2001 90 00 and attracts GST at the rate of 12% as per SI No. 33 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Pickles namely; King Fish Pickle and Tuna Pickle are classifiable under HSN Code 1604 12 10 and Meat Pickle is classifiable under HSN Code 1602 90 00 and are liable to GST at the rate of 12% as per SI Nos. 31 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2017. Ada Chakka, Ada Pazham, Ada Plain, Ada Ragi, Ada Wheat, Vattayappam, Sharkara Vattayappam, Banana Ball, Banana Fry, Bonda Veg, Chicken Burger, Chicken Cheese Steak, Chilli Padaval, Chilli Cauliflower, Chirotta, Parippu Vada, Sambar Vada, Sukhiyan, Mini Chicken Samosa, Noodle Chicken Samosa, Noodle Veg Samosa arid Punjabi Samosa are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified and liable to GST at the rate of 18% as per SI No. 23 of of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Aloo Paratha, Raitha, Aloo Tikki, Appam, Appam Vegetable Mappas, Appam Vegetable Stew, Aromal Rice, Biriyani Channa Potato, Biriyani Vegetable, Button Idli Sambar, Chakka Puttu, Chapathi Veg Mappas, Chappathi Chilli Cauliflower, Chappathi Veg Kuruma, Curd Rice, Curd Vada, Ethakka Kalan, Fried Rice Veg, Fried Rice Veg Chilli Cauliflower, Fried Rice Veg Gobi Manchurian, Fried Rice Veg Paneer Mutter, Ghee Paratiha Channa Masala, Ghee Paratha Mushroom Kurma, Ghee Pathiri, Ghee Pathiri Paneer Curry, Ghee Pathiri Veg Kuruma, Gobi Manchurian, Idiyappam, Idiyappam Veg Stew, Idli Chutney, Inchi Curry, Inriappam, Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Curry are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified or included and is liable to GST at the rate of 18% as per SI No. 23 of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Lasagne is classifiable under HSN Code 1902 20 10 and is liable to GST at the rate of 12% as per SI No. 32B of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Natural Honey is classifiable under HSN Code 0409 00 00 and is liable to GST at the rate of 5% as per SI No. 13 of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 for those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available. Natural Honey other than those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available is exempt from GST as per SI No. 29 of Notification No.02/2017 Central Tax (Rate) dated 28.06.2017. Cone is classifiable under HSN Code 1905 32 90 and is lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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