TMI Blog2023 (7) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... rtant and common ingredient in all of these products is jaggery, which is an unrefined natural sugar that is produced without adding any chemicals. Jaggery, like sugar, is made from sugarcane without separating the molasses. Thus jaggery broadly can be termed as a form of sugar - Sugar preparations which are marketed in a solid or semi-solid form generally suitable for immediate or direct consumption without further processing are collectively referred to as confectioneries. Chikkis, which are jiggery based preparations and are meant for direct consumption as snacks, are squarely covered under term Sugar Confectioneries. Classification of goods under Sugar Confectionery - HELD THAT:- Chapter 17 of the Customs Tariff Act 1962 covers Sug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned product being a Sugar Confectionery containing Cocoa is covered under chapter heading 1806 and is exigible to GST @ 18%, in terms of entry number 12C of the Schedule - III to the Notification No. 1/2017-Central Tax (Rate) dated 18.06.2017, as amended by the Notification 41/2017-Central Tax (Rate) dated 14.11.2017. The Dry Fruit Chikkies are classifiable under chapter heading 1704. - DR. M.P. RAVI PRASAD AND SRI. KIRAN REDDY T, MEMBER Represented by : Sri. Srinivas R Gururajan, Managing Director ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Sirimiri Nutrition Food Products Private Limited (herein after referred to as Applicant], #134/A, 3rd Floor, 6th Main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Peanuts, Jaggery, Butter, Spirulina Powder, Rock Salt, Natural Cardamom Flavour 6. Dry Fruit Chikkies : Premium Almonds, Jaggery, Peanut, Sesame Seeds, Green Pistachios, Cashew Nuts, Butter, Rock Salt and other dry fruits c. Will the above chikkies will be treated chikkies as per GST classification. d. Whether dry fruit chikkies will be covered under HSN 1702 or 1704? 4. Admissibility of the Application : The applicant claimed that the questions on which advance rulings have been sought are with regard to Classification of any goods or services or both , which are covered under Section 97(2) (a) of the CGST Act 2017 and hence the instant application is admissible. 5. BRIEF FACTS OF THE CASE: The applicant submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and relevant facts along with the arguments made by the applicant 8s the submissions made by their learned representative during the time of hearing. 10. The applicant, engaged in manufacture of nutrition food products, intends to manufacture new variety of chikkies i.e. Sesame Chikkies, Chocolate Peanut Chikkies, Amaranth Chikkies, Crushed Peanut Chikkies, Spirulina Chikkies, Dry Fruit Chikkies and thus filed the instant application seeking advance ruling on classification of the said products and the applicable GST thereon, in respect of the questions at para 3 supra. It is observed on examination of the questions that the important and common ingredient in all of these products is jaggery, which is an unrefined natural sugar that is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter heading 1806 covers Chocolate and other food preparations containing cocoa and chapter heading 1806 90 20 covers Sugar Confectionery containing Cocoa. Thus the product Chocolate Peanut Chikkies that contains cocoa powder admittedly is covered under the chapter heading 1806 90 20. 14. Now we proceed to examine the GST rates applicable on the impugned products. The products i.e. various types of chikkies that are covered under chapter heading 1704 are exigible to GST @5%, in terms of entry number 92 to Schedule-I to the Notification No. 1/2017-Central Tax (Rate) dated 18.06.2017, as amended by the Notification 41/2017-Central Tax (Rate) dated 14.11.2017. 15. Now we proceed to examine the rate of GST applicable to the product Choc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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