Case LawGUJ/GAAR/R/29/2021
Ramdev Food Products Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 19, 2021
- Type:
- Advance Ruling
- Members:
- Arun Richard, Sanjay Saxena
Subject
Instant mix flours merit classification at HSN '2106 90' attracting 18% GST
Classification
Summary
(1) The subject 10 goods merit classification at HSN. 2106 90 attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III to the Notification No.1/2017-Central Tax(Rate) dated 28-6-17 (2) The mixed supply of Instant mix flour of Gota/Met…
Judgement
The applicant M/s. Ramdev Food Products pvt. ltd., supplies varieties of instant mix flours under the brand name of Ramdev. 2. The applicant has submitted the method of making instant mix flours as follows: (a) The applicant purchases food grains/pulses such as wheat, rice, chana dal, udad dal, etc from vendors. (b) The food grains/pulses are fumigated and cleaned for removal of wastage. p:eq(11)"…