Rate of GST on Fortified Rice Kernals

[OmPrakash jain]

What is the rate of tax on Fortified Rice Kernals (FRK) under which code together with reasons

AI Summary

Debate on GST Classification for Fortified Rice Kernels: HSN 19049090 at 18% or HSN 10063090 for Rice? The discussion revolves around the classification and GST rate applicable to Fortified Rice Kernels (FRK). It is debated whether FRK should be classified under HSN code 19049090, attracting an 18% GST, or under HSN code 10063090 as rice, which might imply a different tax rate. Participants question the logic behind the classification, with references to legal precedents and the nature of fortification as a manufacturing process that alters the rice's characteristics. The consensus leans towards the AAR Rajasthan's decision, which classifies FRK under HSN 19049090, due to the significant changes in the product's nature through fortification.