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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)

Contents

GST Applicabality ON supply of ready to eat and ready to cook food products KARNATAKA STATE AUTHORITY FOR ADVANCE RULING

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

Advocate Birbal Sharma

Education- M.Com, LL.B, DLL, LLM Practice Courts - Rajasthan High Court, Income Tax Appellate Tribunal and Intellectual Property Right Attorney Contact Number- 09785037216 Email ID-advocatebirbalsharma@gmail.com