FORTIFIED RICE KERNELS (FRK) NOT CLASSIFIABLE AS ‘RICE’ UNDER CHAPTER 10;TAXABLE AT 18% UNDER HSN 19049090 AS ‘PREPARED FOODS’

FORTIFIED RICE KERNELS (FRK) NOT CLASSIFIABLE AS ‘RICE’ UNDER CHAPTER 10;TAXABLE AT 18% UNDER HSN 19049090 AS ‘PREPARED FOODS’

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title-M/s JVS Food Pvt. Ltd.

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAR/2019-20/27

Date of Judgment/Order- 28th Novmber 2019

IMPORTANT PARAGRAPHS

• At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST 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 RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
• The issue raised by M/s JVS Foods Pvt. Ltd., G-220, Sitapura Industrial Area, Jaipur, Rajasthan 302006 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) & (e) given as under: –

1. Classification of goods and/or services or both                 
2. Determination of the liability to pay tax on any goods or services or both

• Further, the applicant being a registered person (GSTIN is 08AAACJ4620QIZA as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling.

Para No. 2 QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT

Whether the goods (FRK) manufactured and sold by M/s JVS Foods Pvt. Ltd. will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)?

RULING

Fortified Rice Kernels (FRK), manufactured and supplied by the applicant is classifiable under HSN 19049090 and attracts GST @ 18% (SGST 9% + CGST 9%).