9911796707
TMI Blog2024 (11) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... d taxable under Entry 46 of Schedule II of Notification No. 1/2017 Central Tax (Rate), dated 28-06-2017? - HELD THAT:- Entry No 101 in Schedule I of Notification No 1/2017 Central Tax (Rate), dated 28-06-2017, specifically covers sweetmeats under HSN 2106 90 against 2.5% CGST. The same classification applies when halwa is purchased from a supplier and packed at the applicant's facility and mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given in page 1 and are not being reproduced. 3. The applicant is engaged in supply of Halwa (Sweetmeat) and wants to sell the halwa prepared by them as well as halwa sourced from elsewhere under their brand name. 4. The contentions of the applicant: Sl No 101 of Schedule I of notification no. 1/2017- Central Tax (Rate), dated 28-06-2017 specifies the sweetmeats falling under HSN 210690. Halwa be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, FCA represented for the applicant in personal hearing. In the hearing, he reiterated the contentions in the application. 6. Discussion and Findings: 6.1. We have carefully gone through the application, the statement of facts and the submissions made during the personal hearing. The questions on which advance ruling is being sought fall within the scope of clause (b) (e) of sub-section (2) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2106 90 falling under Schedule II covers items such as Namkeens. When sweetmeat is specifically named and covered under Schedule I of Notification No 1/2017 Central Tax (Rate) dated 28-06-2017, we find no reason to classify it under Schedule II irrespective of the fact that the same HSN, viz., 2106 90 appears in both the schedules. 7. In the light of the facts and legal position as stated above, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc.. and are covered by HSN Code 2106 90 and taxable under Entry 46 of Schedule II of Notification No. 1/2017 Central Tax (Rate), dated 28-06-2017? Ruling - No. halwa purchased from a supplier and packed at the applicant's facility and marketed under the applicant's brand name is not classifiable as Namkeens etc... They are covered by HSN Code 2106 90 but not taxable under Entry 46 of Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
