Clarification of HSN CODE 2106 for sweet manufacture

[kannaiyan gajendra]

Dear Sir/Madam,

Indian Sweets fall under HSN code for 1702 &1704. But sweet manufactuure are using HSN code of 2106. Kindly request you to confirm with this any AAR rule is applicable..

If it is 2106, what is the rate?

[KASTURI SETHI]

2019 (11) TMI 131 - AUTHORITY FOR ADVANCE RULING, KERALA -  IN RE : SQUARE ONE HOMEMADE TREATS

2018 (10) TMI 1623 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH - IN RE : ITALIAN EDIBLES PVT. LTD.

[KASTURI SETHI]

Also Board's FAQ dated 29.9.2017 in this context.

[kannaiyan gajendra]

Thanks sir

AI Summary

HSN classification for sweets: whether confectionery falls under 2106 affects GST rate and reliance on prior rulings.
Query about whether Indian sweets should be classified under HSN 2106 instead of HSN 1702/1704, requesting confirmation of applicable GST rate and whether Authority for Advance Ruling decisions and the Board FAQ apply; two AAR decisions and the Board FAQ are cited as relevant but no definitive conclusion is provided.