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TMI Blog2024 (6) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, inform GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act, KGST Act. 2. The applicant submitted that they are planning to export Honey bee Feeds, in the form of Powder containing refined sugar, natural vitamins. Honey feeds are used to feed honey bee, in liquid form, during all season [Winter/Monsoon], in the absence of natural food. This powder is converted into syrup form before feeding the bees. 3. In view of the above, the applicant has sought advance ruling in respect of the following questions. a) HSN code for Honey bee feeds b) Rate of Tax, if applicable c) Other details if any for specific product. Therefore, the applicant seeks advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication under HSN 2309 9090(Animal Feed). PERSONAL HEARING PROCEEDINGS HELD ON 23.01.2024 7. Sri. Ashok R Kulkarni, Proprietor, appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Schedule shall, so far as may be, apply to the interpretation of this notification. Accordingly we make a reference to the Section Notes and Chapter Notes of the relevant Chapters of the Customs Tariff Act, 1975 and also the corresponding Harmonised Commodity Description and Coding System Explanatory Notes of World Customs Organisation (WCO). 12. We proceed to examine and determine the classification of the impugned product. The description of the impugned product "BEE-PRIME FEED" specifies hat it is a premium nutritional supplement exclusively for bees and the same is a mixed supplementary feed. Further the Label specifies that the impugned product contains the ingredients of Vitamin C, niacin, vitamin B6 hydrochloride, vitamin B1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cose and additives and merits classification accordingly. 14. The applicant contended that their product is classifiable under HSN 2309 9090, as an animal feed, on the basis of general description of the said heading. It is observed from the HSN explanatory notes that Chapter 23 covers Residues and waste from the food industries and prepared animal fodder. Further Chapter Note 1 specifies that heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. In the instant case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Thus we find that the product merits classification under heading 170290. 17. Now we proceed to determine the rate of tax applicable to the impugned product. In this regard, we invite reference to entry No. 11 of Schedule III to Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, which specifies that the products covered under heading 1702 & having description Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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