9911796707
TMI Blog2020 (12) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... eats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] falling under Heading 2106. The product raw extruded stick is not ready for consumption and the same has to be fried before consumption. Therefore, Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product 'raw extruded stick' as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) slated 28.06.2017, as amended, issued under the CGST Act, 2017 issued under the GGST Act, 2017. If the applicant voluntarily forego their actionable claim or enforceable right on brand name on the final product namely Namkeen in the manner as prescribed under the Notification No. 01/2017-CT(Rate) dated 28.06.2017, the applicable rate of Central Tax and State Tax would be 2.5% each (cumulatively 5%) - The CSH/HSN code of the Final Product namely Extruded raw stick is 21069099 attracting rate of tax @ 9% each under Central and State Tax. - UP ADRG 68/2020 - - - Dated:- 11-12-2020 - SHRI ABHISHEK CHAUHAN AND SHRI DINESH KUMAR VERMA, MEMBER Repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will voluntarily forego any actionable claim or enforcement right in respect of brand name printed on the product. Further, they shall not be using any registered trademark, any registered brand name, registered symbol etc under copyright act or any other act in reference to their aforesaid products. They are ready to give relevant affidavit to the Commissioner, CGST, Lucknow in this regard. In these circumstances they feel that the benefit of notification No. 34/2017 Central Tax (rate) dated 13.10.2017 can be taken by them. (iii) Besides above they are planning to manufacture and sell raw extruded stick (when fried becomes similar to kurkure) out of corn, rice grits etc. The process of manufacture of the said product is as under:- (a) Grit of Corn, rice etc are mixed together with water and fed in an batch mixture. (b) The mixer is then fed in an extruder which delivers extruded sticks. (c) Such sticks will be packed in pack of 10 or 15 Kg loose bags without any brand but containing the details of the (viz name address) manufacturer. The applicant also annexed photograph of the said extruded sticks. (iv) The applicant has requested to take reference of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture and sell Namkeen duly sealed packed in printed pouch containing the details of the manufacturer. Pack is the retail pack which is ultimately sold to the final consumer. Further, they do not have any registered trademark or registered brand name or registered symbol (under copyright act). Hence no trademark or registered brand name or registered symbol shall be printed on the retail pouch of the final product i.e. Namkeen . Also no such brand name or trademark or symbol shall be printed on the wholesale pack. MRP of such product varies from ₹ 1/- to ₹ 5/-. The applicant also plans to manufacture and sell raw extruded stick (when fried becomes similar to kurkure). Such sticks will be packed in pack of 10 or 15 Kg loose bags without any brand but containing the details of the (viz name address) of manufacturer. The ingredients as per applicant of the Namkeen (packed in sealed pouch) is processed besan/matar aataa/rice aataa/corn grit/maida, edible oil, spices etc and the ingredients of extruded raw stick will be corn, rice grits. 11. Now, coming to the first question raised by the applicant regarding applicable C GST SGST Tax rate on the final product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. . Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, the ) the person having an actionable claim or enforceable right on a brand name shall file an affidavit to. that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrin syrup kg. 2106 90 50 - Compound preparations for making non-alcoholic beverages kg. 2106 90 60 - Food flavouring matrial kg. 2106 90 70 - Churna for pan kg. 2106 90 80 - Custard powder kg. - Other 2106 90 91 - Diabetic foods kg. 2106 90 92 - Sterilized or pasteurized millstone kg. 2106 90 99 - Other kg. 15. Chapter Note 5 and 6 of Chapter 21 provides as follows - 5. Heading 2106 (except tariff items 2106 90 20 and 2106 90 30), inter-alia includes: (a) (b) Preparations for use, either directl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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