AI Drafter 
TaxTMI 
TaxTMI 
2019 (4) TMI 1860
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....r Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-Ol discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a proprietary concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: a) What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani)? 3. The applicant furnishes some facts relevant to the stated act a. The applicant states that he is in the business of supply of parched / puffed gram which is commonly known as Hurigadale or Putani in the State. b. The applicant states that Gram undergoes....
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....nfusion amongst the business community about exemption on Fried Gram (commonly known as Hurigadale or Putani) and in general these goods are sold under the common name "Fried Gram" and is nothing but parched or puffed gram. No additives such as salt and oil are used. 4. The applicant has filed a letter to this authority on 12.12.2019 stating as follows: a. The Bengal Gram is grown and sold by the local agriculturist directly or through Agricultural Regulated Market Committees. The agricultural commodity i.e. Bengal Gram is exempted from tax as it fits into entry Sl.No.45 under Chapter 07, Heading/ Sub-Heading/ Tariff item as "0713" and the description of the commodity is "Dried Leguminous Vegetables, shelled whether or not skinn....
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....med these goods as "fried gram". This is used as poor man's food article for their daily use and also as 'prasadam' on festival days and in few temples regularly. f. The applicant reproduces that the dictionary meaning of "parch" and "fry" for ready reference and according to him they are as under: Parch: dry, dry out, burm, scorch, dehydrate, desiccate Fry: to cook in a pan or on a griddle over direct heat, usually in fat or oil. The applicant states that they donot use any fat or oil, or any spices or sale in the process of manufacturing their commodity. g. The applicant states that the Commercial Tax Department, Government of Gujarat has notified the commodity codes with relevant HSN codes and at' page....
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....is "puffed gram" which is commercially called as "Fried Gram" or in kannada as "Hurigadale" or "Putani". 6.4 Regarding the contention of the applicant that the commodity is liable, to be exempted as it is unbranded as per Circular No. 113/32/2019- GST dated 11.10.2019, the contents of the Circular is reproduced as under: "Representations have been received seeking clarification in respect of applicable GST rates on the following items: (i) Classification of leguminous vegetables such as grams when subjected to mild heat treatment ................. 2. The issue wise clarifications are discussed below: 3. Classification of leguminous vegetables when subject to mild heat treatment (parching): ....
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....lar edible preparations and attract applicable GST rate." 6.5 It is clear from the above that the clarificatory circular states very clearly that leguminous vegetables which are subjected to mere heat treatment for removing moisture, or for softening and puffing or removing the skin, and not subjecting to any other processing or addition of any other ingredients such as salt and oil, would be classified under HS code 0713. It is pertinent to note that as per the contention of the applicant that only heat is used to remove moisture and for softening and puffing and for removing the skin and the same is found acceptable. It is also seen that no oil or salt is used in the process and is only dry heat. Hence as per the Clarification issued i....