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GST Applicabality  on supply of ready to eat and ready to cook food products

GST Applicabality  ON supply of ready to eat and ready to cook food products

KARNATAKA STATE

AUTHORITY FOR ADVANCE RULING

Case Name: SATS Food Solutions India Private Limited (GST AAR Karnataka)

Appeal Number: Advance Ruling No. KAR ADRG 11/2023

Date of Judgement/Order: 21/02/2023

Since the applicant is into manufacture of ready to eat and ready to cook food products, the same are covered under explanation 5(b) mentioned supra at para 13 which is preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption. Thus the food products manufactured by the applicant are covered under tariff heading 2106 and hence exigible to GST at 18% (CGST 9% and SGST 9%) as per entry No. 23 of Schedule III of Notification No.1/ 2017-Central Tax (Rate), dated 28.06.2017 and the same is reproduced below:

Schedule III -9%

S.No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

23.

2106

All  kinds  of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known  as “Supari”, Sterilized or        pasteurized     millstone, ready to eat    packaged  food and milk containing    edible nuts  with  sugar or other ingredients, Diabetic foods; [other than  Namkeens, bhujia, mixture, chabena       and similar edible preparations in ready for consumption form]

 ORDER

The food products manufactured by the applicant are exigible to GST at 18% (CGST 9% and SGST 9%) as per entry No. 23 of Schedule III of Notification No.1/2017-Central Tax (Rate), dated 28.06.2017

 

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