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TMI Blog2019 (4) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... ce ruling in respect of the following question. What will be the correct HSN code and consequently rate of GST applicable on "Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt", sold in retail pack size ranging from 30 grams to 350 grams. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is submitted that, Issue on which advance ruling is required: Please refer to your letter dated 27/11/2018, wherein information in respect of an Advance Ruling Application was given by M/s. Shah Nanji Nagsi Exports Pvt Ltd., Anaj Bazar, Itwari, Nagpur. In this regard, on going through the application it is seen that the Applicant is engaged in import of maize of popcorn variety (Popcorn maize) in bulk. After import the popcorn maize undergoes fumigation and cleaning. The processed clean popcorn maize, along with edible oil and salt are packed in pouch of fixed weight (say 350grams) which are then sold. The Applicant's views are that the above product will meet classification under HSN 2008 which reads as under 2008- FRUITS, NU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Annexure of Notification No 1/2017 C.T.(Rate) dated 28/6/2017 Maize Corn (flour) a) GST leviable is - NIL b) GST leviable is - IGST-5% [CGST-2.5%+ SGST-2.5%] 3) CH 11081200 Maize (Corn) starch GST leviable is IGST-12% FCGST-2.6%+ SGST-2.6%] 04. HEARING The Preliminary hearing in the matter was held on 19.12.2018, Sh. Anand Dhoka, C.A. appeared and requested for admission of application as per contentions made in their application. Jurisdictional Officer was not appeared. The application was admitted and called for final hearing on 15.01.2019, Sh. Anand Dhoka, C.A. appeared made oral and written submissions. The Jurisdictional Officer was not present but written submission was sent by post on 20.12.2018. 05. OBSERVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mix in pouches of fixed weight, which are sold to restaurant owners and small popcorn vendors, who ultimately prepare ready to eat instant popcorn for customers. The applicant has submitted that Popcorn maize is nothing but an edible part of the plant which is prepared long with oil and salt. We agree with the contention that maize is a plant and the same are grown in fields. It is the kernel of maize which are used as sweet corn or popcorn. In the case of sweet corn, the kernels are generally soft and are consumed by steaming, boiling, etc. and consumed with or without butter, condiments, etc. However we find that the popcorn variety of maize generally has hard kernels which swell up and burst open when heated. These hard kernels can be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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