Frozen ready-to-eat and ready-to-cook food products classified under Heading 2106 and taxed at the higher GST rate.

Frozen ready-to-eat and ready-to-cook food products that require further processing such as thawing, cooking, heating, portioning or repacking were held classifiable under Heading 2106 as preparations for human consumption after processing. Applying the tariff classification framework under the GST rate notification, the authority treated the goods as food preparations covered by Entry No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate). The products were therefore liable to GST at 18%.

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Issues: Whether the frozen ready-to-eat and ready-to-cook food products manufactured and supplied by the applicant are classifiable under Heading 2106 and liable to GST at 18% under Entry No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017.

Analysis: The products were examined with reference to the tariff classification rules applicable under the GST rate notification, including the interpretative framework drawn from the Customs Tariff. The food items were found to be preparations meant for use after further processing such as thawing, cooking, heating, portioning or repacking, and therefore not immediately fit for consumption in the condition in which they were supplied. On that basis, the products fell within tariff heading 2106 as preparations for human consumption after processing. The authority accordingly applied Entry No. 23 of Schedule III, which covers food preparations under heading 2106 and prescribes the higher GST rate.

Conclusion: The applicant's frozen ready-to-eat and ready-to-cook food products are classifiable under Heading 2106 and attract GST at 18%.

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