Shah Nanji Nagsi Exports Private Limited ., In re
Date: February 16, 2019
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
Ready to cook popcorn premix classifiable under HSN 2008 19 90
Summary
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. Answer :- Th…
The submissions, as reproduced verbatim, could be seen thus- Applicant is engaged into import of maize of popcorn variety (Popcorn maize) in bulk. After import, this popcorn maize is fumigated and cleaned prior to packing. This processed clean popcorn maize, along with edible oil and salt is mixed together and packed in a pouch of fixed weight of say 350 gram, which are sold to restaurant owners a…