TaxTMI 
TaxTMI 
2020 (12) TMI 1297
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.... in his application has sought advance ruling on following questions- 1. What will be the applicable CGST & SGST Tax rate on the final product namely "Namkeen" in the circumstances after fulfilling the condition of affidavit for disclaimer, use of unregistered brand, name, symbol etc and use of such disclaimer in the final product? 2. What will be CSH/HSN Code alongwith applicable Tax rate of the final product namely "Extruded raw stick"? 4. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 5. The applicant has submitted that- (i) They are a manufacturer of "Namkeen" (HSN Code:210690) which is sold in printed pouches of MRP normally varying from Rs. 1/- to Rs. 5/-. The principal ingredients of "Namkeen" (packed in sealed pouch) are normally processed besan/matar aataa/rice aataa/corn grit/rice grit/maida, edible oil, spices etc. Such Final products are ready to eat. The said printed pouches contain the details of the manufacturer viz name & address of the manufacturer and unregistered brand name. At present they are billi....
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....informed that no such proceedings are pending for decision as on date. 7. The applicant was granted a personal hearing on 04.12.2020 which was attended by Shri Loveish Shandadpuri (Partner) and Shri Pushkar Raj Jotwani (Authorized Representative) during which they reiterated the submissions made in the application of advance ruling. DISCUSSION AND FINDING 8. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the `CGST Act'. 9. We have gone through the submissions made by the applicant and have examined the explanation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(a),(b)&(e) of the CGST Act 2017 being a matter related to classification of goods, appl....
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....ied in the ANNEXURE]" The phrase brand name has been defined in the Notification No. 01/17-CT(Rate) dated 22.06.2017 (inserted by Notification No. 27/2017-CT(Rate) dated 22.09.2017 ) as the "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. The Annexure of the Notification No. 01/2017-CT(Rate) dated 22.06.2017 {inserted by Notification No. 27/2017-CT(Rate dated 22.09.2017 and Notification No. 34/2017-CT(Rate) dated 13.10.2017) reads as under- "ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Ex....
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....ning the details of the (viz name & address) manufacturer. The applicant also annexed photograph of the said extruded sticks. 14. The Chapter Heading 2106 of the First Schedule to the Customs Tariff Act, 1975 is as follows :- HS Code Description of goods Unit (1) (2) (3) 2106 Food preparations not elsewhere specified or included 2106 10 00 - Protein concentrates and textured protein substances kg. 210690 - Other : - Soft drink concentrates : 2106 90 11 - Sharbat kg. 2106 90 19 - Other kg. 2106 90 20 - Pan masala kg. 2106 90 30 - Betel nut product known as "Supari" kg. 2106 90 40 - Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrin syrup kg. 2106 90 50 - Compound preparations for making non-alcoholic beverages kg. 2106 90 60 - Food flavouring matrial kg. 2106 90 70 - Churna for pan kg. 2106 90 80 - Custard powder kg. - Other 2106 90 91 - Diabetic foods kg. 2106 90 92 - Sterilized or pasteurized millstone kg. 2106 90 99 - Other kg. 15. Chapter Note 5 and 6 of ....