https://www.taxtmi.com/caselaws?id=391393 The Authority for Advance Ruling determined that Fortified Rice Kernels (FRK) should be classified under HSN 19049090 as "other" prepared foods obtained from cereals, falling outside Chapter 10 of the GST Tariff. FRK was found not to retain the essential characteristics of rice and requires blending with traditional rice for consumption. As a result, FRK attracts a GST rate of 18% (SGST 9% + CGST 9%), ruling in favor of the classification and tax liability as determined by the AAR. en-us Thu, 28 Nov 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391393 The Authority for Advance Ruling determined that Fortified Rice Kernels (FRK) should be classified under HSN 19049090 as "other" prepared foods obtained from cereals, falling outside Chapter 10 of the GST Tariff. FRK was found not to retain the essential characteristics of rice and requires blending with traditional rice for consumption. As a result, FRK attracts a GST rate of 18% (SGST 9% + CGST 9%), ruling in favor of the classification and tax liability as determined by the AAR. Case-Laws GST Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391393