Specific sweetmeat classification prevails over general namkeen entry for branded halwa under GST.

Halwa sold under the applicant's brand was held to be a sweetmeat classifiable under HSN 2106 90 and covered by the specific entry for sweetmeats in Schedule I. Because a specific tariff entry prevails over a general reference to namkeens and similar items, the goods were not classifiable under the Schedule II entry for namkeens, and the place of purchase, packing, or branding did not change that result.

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Issues: Whether packed halwa purchased from an outsourced manufacturer and marketed under the applicant's brand name, and halwa purchased from a supplier and packed at the applicant's facility and marketed under the applicant's brand name, are classifiable as Namkeens etc. under HSN 2106 90 and taxable under Entry 46 of Schedule II of Notification No. 1/2017-Central Tax (Rate) dated 28-06-2017.

Analysis: The ruling found that Entry 101 of Schedule I of Notification No. 1/2017-Central Tax (Rate) dated 28-06-2017 specifically covers sweetmeats under HSN 2106 90. Since halwa is a sweetmeat, its classification is governed by the specific entry for sweetmeats and not by the general reference to Namkeens and similar items in Schedule II, even though the same HSN heading appears in both schedules. The place of purchase, packing, or marketing under the applicant's brand name did not alter this classification.

Conclusion: The answer is no. The goods are not classifiable as Namkeens etc. under Entry 46 of Schedule II, though they fall under HSN 2106 90 and are covered by Entry 101 of Schedule I.

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