GST rate for POHA

[Rajesh Kumar]

Sir/Madam,

What is the rate of GST on sale of POHA duly packed and marked MRP ?

Is there any issue in Branded/ Unbranded ?

Please share relevant notifications.

[KASTURI SETHI]

Whether Poha is made of rice or maize ?

[Rajesh Kumar]

Sir what if made rice and what if made of Maize ? Please guide for both with supporting materials .

[KASTURI SETHI]

It is necessary to ascertain correct classification of POHA before arriving at correct rate of tax. The rate of tax depends upon 'of what stuff is Poha made of whether of Rice or maize' ? Both have different HSN. I am posting two case laws pertaining to pre-GST era and this will help you to arrive at correct classification of POHA. Rate of tax also depends how POHA is sold whether in loose form or in unit container.

Also go through the case laws mentioned in the both judgements in the both case laws.

2007 (3) TMI 9 - CESTAT, AHMEDABAD MAHAVIR FOOD PRODUCTS Versus COMMISSIONER OF C. EX., VADODARA

2011 (3) TMI 770 - CESTAT, AHMEDABAD AMAR FOOD PRODUCTS Versus COMMISSIONER OF C. EX., VADODARA

[Rajender Handa]

Dear Sir,

Isn't Poha made up from rice is exempt irrespective of sold in loose form or in unit container or with out wihtout brand name.

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

Pls provide your views if Chira and Poha are same or not.

AI Summary

GST classification of POHA depends on whether it is rice or maize based, affecting applicable tax treatment.
GST treatment of POHA depends on whether it is made from rice or maize, since each maps to different HSN classifications and tax rates; assessment must also consider whether the product is sold loose or in unit containers with MRP and whether it is branded, and pre-GST tribunal decisions may be consulted to inform classification, though the definitive rate requires ascertainment of composition and the correct HSN code.