Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

Packed halwa purchased from an outsourced manufacturer and ...


Halwa branded by applicant classified as "sweetmeat" under GST, not "namkeen" despite same HSN code.

Case Laws     GST

November 8, 2024

Packed halwa purchased from an outsourced manufacturer and marketed under the applicant's brand name is classifiable under HSN Code 2106 90 as "sweetmeats" and taxable at 2.5% CGST under Entry No. 101 of Schedule I of Notification No. 1/2017 Central Tax (Rate), dated 28-06-2017. Despite the same HSN 2106 90 appearing in Schedule II covering "Namkeens," when a specific item like sweetmeat is named and covered under Schedule I, it should be classified accordingly, irrespective of its HSN code appearing in both schedules. The Advance Ruling Authority held that when sweetmeat is specifically named under Schedule I, there is no reason to classify it under Schedule II, even if the same HSN code is present in both schedules.

View Source

 


 

You may also like:

  1. Classification of Supply of services - HSN Code - Rate of Tax - Pushti, a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different...

  2. GST Rates - HSN Code - Instant Coffee falls under heading 2101 and attracts 28% GST.

  3. GST Rates - HSN Code - Plastic bangles falling under heading 3926 are exempt from GST.

  4. GST Rates - HSN Code - Roasted grams fall under heading 2106 90 and attract 12% GST.

  5. GST Rates - HSN Code - Mohua flowers fall under heading 1212 and attract 5% GST.

  6. GST Rates - HSN Code - Sandesh, whether or not containing chocolate, attract 5% GST.

  7. GST Rates - HSN Code - Isabgol husk falls 1211 and attracts 5% GST.

  8. GST Rates - HSN Code - Khoya/mawa being concentrated milk fall under 0402 and attracts 5% GST.

  9. GST Rates - HSN Code - Khari and hard butters fall under heading 1905 and attract 18% GST

  10. GST Rates - HSN Code - Hair rubber bands fall under heading 4016 and attract 28% GST

  11. GST Rates - HSN Code - Tamarind kernel falls under heading 1207 and attracts Nil GST.

  12. GST Rates - HSN Code - Battery for mobile handsets falls under heading 8506 and attracts 28% GST.

  13. GST Rates - HSN Code - Imported coal will attract GST compensation cess @ ₹ 400 per tonne.

  14. GST Rates - HSN Code - Wet dates fall under heading 0804 and attract 12% GST.

  15. GST Rates - HSN Code - Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

 

Quick Updates:Latest Updates