TaxTMI 
TaxTMI 
2018 (12) TMI 1865
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.... dated 12-9-2018 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. 4. The Applicant in his application sought following question for determination by the Authority - Classification of 'Breaded Cheese' (i) Question on which advance ruling is required :- Whether the product 'Breaded Cheese' ('impugned goods') is classifiable as 'cheese' under Heading 0406, and accordingly, subject to CGST and SGST at the rate of 6 per cent each under S. No. 13 of the Schedule-II appended to Notification No. 1/2017-Central Tax (Rate), dated June 28, 2017 ['Notification No. 1/2017-C.T. (Rate)'] and Notification KA.NI.-2- 836/XI-....
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....mb used for coating. 5. The application for advance ruling was forwarded dated 13-11-2018 to the Jurisdictional GST Officer to offer their comments/ views/ verification report. The report/ reply received via C. No. V(30)Tech./CGST-Noida/Div-VI/ Misc. Report/ 52/2018, dated 28-11-2018, as under : (i) Impugned goods i.e. Breaded Cheese is not classifiable as cheese under Heading 0406 @ 6% CGST + @ 6% SGST as impugned items is different from cheese classified under Heading No. 0406. As per Chapter 4 "All other goods of this chapter not specified above are subject to GST @ 18%, therefore the impugned item needs to be taxed @ 9% CGST + @ 9% SGST. The impugned item may be classified under Tariff 2106 90 99 which includes Sweet m....
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....l under CTH - 2106 90 99 - other. Food preparation not elsewhere specified or included. Advocates stated that in support of their claim they have submitted detailed submission dated 13-5-2018 in which they have made description of goods clear. In their opinion though they have submitted detailed wrote up, however they would like to submit the certain images of product to support their case. Discussion and finding 7. We have heard the Case, gone through the grounds of the appeal as well as the submissions made during the personal hearing. 8. We observe that the applicant sought Advance Ruling on the following issue :- Classification of 'Breaded Cheese' 9. The authority for advance ruling examined t....
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.... the heading whether or not they have been pre-cooked, provided that the goods retain the character of cheese." (Explanatory notes to HSN Section-I, Chapter-4). 12. From the above it is seen that the crux of the matter revolves around the issue that whether the subject goods retain the characteristics of cheese even after being coated with batter and bread crumbs and pre-cooked partially, as is done in the case of the subject goods. 13. In the above context, no method/ test has been prescribed in the relevant provisions (HSN, Custom Tariff, GST Provisions) to determine the character of cheese, in such a situation and in the context of a taxation statute like GST which taxes the supply of goods/ services, the relevant facto....