GST classification of packed namkeen turns on tariff entry treatment and strict conditions for branded goods concession.

Packed and sealed namkeen in printed pouches is treated as a ready-to-eat edible preparation under the relevant GST tariff entry for namkeens and similar products, attracting 12% GST. The lower 5% rate is available only where the goods do not bear a registered brand name or another brand name carrying an actionable claim, or where the manufacturer voluntarily foregoes that right in the manner prescribed by the notification. Printed manufacturer details on the pouch were treated as a brand-name indicator for this purpose, so concessional treatment depends on strict compliance with the affidavit and related conditions.

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Issues: (i) Whether namkeen packed and sealed in printed pouches is classifiable under the relevant tariff entry attracting 12% GST. (ii) Whether sale of such goods at 5% GST is legally permissible when the packaging bears the manufacturer's details.

Issue (i): Whether namkeen packed and sealed in printed pouches is classifiable under the relevant tariff entry attracting 12% GST.

Analysis: The goods were examined in the light of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017, which places namkeens, bhujia, mixture, chabena and similar edible preparations under the specified tariff entry. On the facts disclosed, the product was treated as a ready-to-eat edible preparation packed in unit containers and therefore fell within that classification.

Conclusion: The product is classifiable under the specified entry and attracts 12% GST, comprising 6% CGST and 6% SGST.

Issue (ii): Whether sale of such goods at 5% GST is legally permissible when the packaging bears the manufacturer's details.

Analysis: The concessional rate under the relevant notifications was considered to be available only where the goods were not put up in unit containers bearing a registered brand name or a brand name on which an actionable claim or enforceable right subsists, unless such right is voluntarily foregone in the manner prescribed. The manufacturer's details printed on the pouch were treated as a brand name for this purpose, and the benefit of the lower rate depended upon compliance with the prescribed affidavit and related conditions under the amended notification.

Conclusion: Sale at 5% GST is permissible only if the manufacturer voluntarily foregoes the enforceable right to the brand name and satisfies the prescribed conditions; otherwise the concessional rate is unavailable.

Final Conclusion: The ruling confirms the standard GST rate for the packed namkeen and permits the lower rate only upon strict compliance with the notification-based conditions for foregoing the brand name.

Ratio Decidendi: Classification and rate of tax for packed edible preparations depend on the tariff entry and the notification conditions governing branded or unit-container goods; concessional treatment is available only when the statutory conditions for exclusion of brand-name benefit are met.

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