TaxTMI 
TaxTMI 
2021 (8) TMI 741
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....ner and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a Court of Law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]." 3. The applicant submits as follows: The composition and ingredients contained in the different types of Flours is submitted which clearly reveals that it does not contain maize flour or wheat flour. The products as mentioned as above are nothing but flours. The applicant also supplies a small pack of masala (spices) necessary to prepare a particular food item from that flour. But that does not make any difference in the main product. The small pack of masala is placed in the packet of flour for the convenience of the customer. So as per understanding of the applicant, the flour manufactured and sold by it fall under HSN 1102 and, hence, taxable at 2.5% CGST + 2.5% SGST. 4. Thus, considering the overall facts and circumstances of the case vis-a-vis the entries in question, the applicant submitted that Flours of different varietie....
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....e continuously in the similar form and composition are continued in the GST regime. 8. The applicant further submitted that the confusion has been arisen for applicability of tariff to the products mentioned in the application i.e. Khaman Flour, Gota Flour, Dahiwada Flour, Dalwada Flour, Dhokla Flour, Idli Flour and Dosa Flour in which HS code these items fall and at which rate GST should be charged on it and, therefore, this application was made. 9. The applicant submitted the details of raw materials used in various products as follows: Sl.No. Product Ingredients 1 Gota Flour (in powder form) Chick Peas Flour, Sugar, Wheat Flour, Iodised Salt, Red Chilli, Garam Masala Raising Agent [(INS 500(ii)], Black Pepper, Coriander, Ajwain, Fennel, Acidity Regulator (INS 330). Chutney Powder: Sugar, Dry Mango Powder, Salt, Red Chilli, Cumin, Coriander, Acidity Regulator (INS 330). 2 Khaman Flour (in powder form)- Bengal Gram Dal, Sugar, Iodised Salt, Raising Agent [(INS 500(ii)], Acidity Regulator (INS 330). 3 Dalwada Flour (in powder form)- Green Gram Dal, Iodised Salt, Raising Agent [(INS 500(ii)], Acidity Regulator (INS 330). 4 Dahi-wada Fl....
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....stered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone. 13. The applicant further submitted that the composition and ingredients contained in the different types of Flours does not contain the Maize Flour or Wheat Flour. The applicant, therefore, sells this flour under the HSN code 1106 and, hence, the GST is charged @ 2.5% CGST and 2.5% SGST. 14. Further, it may be appreciated that as per legal interpretation in the case of West Coast Waterbase Pvt. Ltd. Vs. State of Gujarat - (2016) 95 VST 370 (Guj.), wherein the said principle has been laid down by Honourable High Court that when there is no material change in the entries, the classification adopted in earlier law should continue to prevail and accepted. 15. The applicant further submitted that under the above facts and circumstances, the applicable tariff schedule shall be HSN Code 1106 with applicable GST Rate of 5% (2.5% CGST + 2.5% SGST). In support of view of applicability of HSN Code 1106 and taxability @5....
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....ur 3 Dalwada Flour 4 Dahi-wada Flour 5 Dhokla Flour 6 Idli Flour 7 Dosa Flour The applicant concludes that above varieties of "flours" falls under HSN Code 1106. 17. The applicant further submitted that the said flour cannot be treated as Ready to eat which can be classified under the heading 2106 on the following reasons: (a) The said mixed flour sold to customers are not in form of ready to eat. (b) For preparing various Indian dishes, one has to not only carry out mixing process but also need to add spices, condiments and flavours etc. and other things as may be required. The recipe of preparing various Indian dishes by using the said mixed flours is also described on packet itself. In nutshell, for preparing Indian dishes, one has to carry out process prescribed on food packet such as boiling, frying or cooking etc. for preparation of products for consumption. Further, significant process is required to be carried out on mixed flour to prepare final Indian dish which one can eat. From the above, it is clear that Khaman Flour, Gota Flour, Dal Wada Flour, Dahi Wada Flour, Dhokla Flour, Idli Flour and Dosa Flour are no....
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....kla Flour, Idli Flour and Dosa Flour are in the form of instant mix of flour grains, which is then used to prepare farsan and other similar dishes. (ii) The Flour of the Farsan such as Khaman, Dahi Wada, Gota, Dal Wada, Dhokla etc. should not be taxable at a rate higher than the rate at which ready to eat prepared farsan is taxable : The product in question is sold in the packet along with the packet of sauce, by using which the consumer can prepare the farsan/ namkeen dish following the instruction on the packet and can consume it. Farsan/nmkeen are itself taxable under the tariff 210692 @12% (6%+6%) and the Dosa, Idli instant preparation such as batter is taxable under the heading 2106 at the rate of 5% (2.5%+2.5%) therefore, its preparation and raw material cannot be taxed at a higher rate than the resultant product. The product is carrying its essential raw material and on the packet the recipe is shown to enable one to prepare it for consumption. Hence, the product under consideration shall not be charged with a rate of higher than the final product. (iii) Farsan /preparations of products under consideration when served ready to eat in market /restau....
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....ion is identified as flour in the market. Therefore, considering it any sort of instant or ready to eat food preparation will be different than its actual identification. Hence the classification should be under chapter 11, more specifically 1106 and should be charged by rate of 5% (2.5%+2.5%). (vi) The basic character of the products remains "Flour" even after addition of spices and salt in very small amount of quantity: The product under consideration contains very small amount of the quantity of Spices and Salt and even after adding such flavours to the products the nature and identification of product remains as "Flours" only. In fact, the Flour of Khaman, Gota, Dhokla etc. cannot be considered as any instant ready to eat or consume food and also cannot be considered as any sort of food preparation. Rather, the more correct classification for it is as "Flour" under the tariff heading 1106 under rule 3(b) of the Custom Tariff classification rules i.e. when there is any mixture of products which does not have specific classification, the item should be classified as product which gives the essential character and identification to the mixed product. This view is....
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....ed on 30-7-20. Vide the first proviso to Section 98(2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of applicant under any provision of the Act. Revenue did not bring anything on record that enquiry was initiated prior to the date of application, either that subject questions are already pending or decided in any proceeding in the case of applicant. We hold that Ruling is not vitiated if Revenue initiates enquiry after the date of the filing of Application. We find no bar in the Act to dismiss the application on this ground. In absence of any specific provision to dismiss application when Revenue initiate enquiry post filing of application, it would not be legal and proper to dismiss the application without Ruling. 26. We hold that Classification of goods under GST is based on HSN. The customs Tariff is based on HSN. The general Interpretative Rules are to be sequentially followed as the way to classify the goods. We are to classify within the confines of law and procedure as laid down in GST regime. The Section notes and chapter notes of Custom Tariff are part....
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....or legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Thus, the classification of the product is required to be determined in accordance with the terms of the headings. As per Chapter Heading11.06, it covers Flour, Meal and Powder of the dried leguminous vegetables of Chapter Heading 07.13 and other specified products. On inspection of the Packets of each product, we find that each of the packet is marked ' Instant Mix', but for the packet of Khaman 'Instant Mix' is not marked. On examination of the list of ingredients and preparation of cooking mentioned in the khaman flour packet, it is similar to the other products. Therefore, it appears that the said product too falls under the category of 'Instant Mix'. On examination of the list of ingredients we find that Spices and other ingredients apart from flour of dried leguminous vegetables, rice and wheat are contained in different proportions. The Spices and other ingredients contained in these products include Sugar, Iodised Salt, Red Chili Powder, Garam Masala, Black Pepper, Coriander, Ajwain , Fennel, Acidity Regulator (INS 330) means Citric Acid et....
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....ading covers : A) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk, etc.), for human consumption. B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acids, calcium salts, etc.)with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics(appearance, keeping qualities, etc.) (see the General Explanatory Note to Chapter38). ......." 30.1 The subject 7 products of Mix Flour / Instant Mix Flour are preparations for use, after processing, such as cooking, carrying out the detailed procedure for cooking as mentioned on the packets of all the said 7 products, then ready for human consumption. The applicant submitted that the products are not 'ready to eat' but can be said as 'ready to cook'. We find that that Chapter Heading 2106 not confined to processed or semi processed food, cooked or semi cooked food, preserved food and ready to eat foo....
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....RATE OF GOODS AND SERVICES TAX: 33. The various Instant Mix / Ready Mix Flour being supplied by the applicant are classifiable under HSN 2106 and in precise subheading 2106 90. 33.1 Vide Notification No. 1/2017-Central Tax (Rate) dated 28-6-17, as amended, entry at Sr. No. 23 of Schedule - III reads as follows - S.No. Chapter/ Heading/ Sub-heading/ Tariff item Description of Goods 23. 2106 Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] 33.2 Thus, 'Food preparations not elsewhere specified or included' falling under Chapter Heading 2106 are covered under the aforesaid Entry at Sr. No. 23 of Schedule- III of Notification No. 1/2017-Central Tax, as amended, attracting Goods and Services Tax @ 18% (CGST 9% + SGST 9%), though some of the specific products of Chapter Heading 2106 excluded from this entry are covered under different entries of Schedule-I or Schedule-II, attracting Goods and Services Tax @ 5% or 12%. None of the aforesaid 7 produc....
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....વાદિષà«àªŸ બનાવવા આ મિકà«àª¸àª®àª¾àª‚ લીલા મરચાં, ડà«àª‚ગળી, લસણ, આદૠઅને કોથમીર પણ ઉમેરી શકાય છે. મિશà«àª°àª£àª¨à«‡ તળતા પહેલા સારી રીતે હલાવો, કઢાઇમાં દાળવડા સહેલાઇથી ડà«àª¬à«‡ તેટલà«àª‚ ખાદà«àª¯ તેલ લેવà«àª‚. દાળવડા સોનેરી રંગના (ગોલà«àª¡àª¨) અને કà«àª°àª•à«àª°àª¾ થાય તà«àª¯àª¾àª‚ સà«àª§à....
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....¤¯à¥‡ कढाई में दालवड़ा अचà¥à¤›à¥€ तरह से डूबे, उतना खाधà¥à¤¯ तेल लें। दालवड़ा सोनेरी रंग के और कà¥à¤°à¤¿à¤¸à¥à¤ªà¥€ हो तब तक उसको मधà¥à¤¯à¤® आà¤à¤š से तले, उसके बाद खादà¥à¤¯ तेल में से निधार कर बाहर निकाल लें। सरà¥à¤µà¤¿à¤‚ग के सà¥à¤à¤¾à¤µà¤ƒ गरमा गरम दालवड़ा को और à¤à¥€ सà¥à¤µà¤¾à¤¦à¤¿à¤·à¥à¤Ÿ ब....
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....¦à«‚ધ ઉમેરી બરાબર હલાવી મિશà«àª°àª£ તૈયાર કરી તેને ૧૫ મિનિટ પલાળી રાખી, કઢાઇમાં ગૌટય સહેલાઇથી ડૂબે કેટલà«àª‚ ખાકà«àª¯ તેલ લેવà«àª‚. ગોટા જà«àª¯àª¾àª‚ સà«àª§à«€ કà«àª°àª¿àª¸à«àªªà«€ અને ગોલà«àª¡àª¨ બà«àª°àª¾àª‰àª¨ રંગના ન થાય તà«àª¯àª¾àª‚ સà«àª§à«€ તેને મધà«àª¯àª® ખ (જà«àª¯à«‹àª¤) પર તળો, હવે મોટામાંથી વધા....
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....‡à¤‚। कà¥à¤¾à¤ˆ में गोटा अचà¥à¤›à¥‡ तरह तेल ले गोटा जब तक कà¥à¤°à¤¿à¤¸à¥à¤ªà¥€ (करार) और गोलà¥à¤¡à¤¨ बà¥à¤°à¤¾à¤‰à¤¨ न हो तब तक उसे मधà¥à¤¯à¤® आंच में तले। अब गोटा में से अतिरिकà¥à¤¤ खादà¥à¤¯ तेल निया कर उसे ई में से बाहर निकाल लें। गोटा चटनी बनाने का तरीका में दिठगये चटनी पावडर ....
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....4101584 PRODUCE OF INDIA PROPRIETARY FOOD Category: Instant Mixes Sub Category: 6.6 Nutrition Information (approx.) per 100g Energy 348 Kcal Total Fat 49 Total Carbohydrates 62 g Sugar 129 Protein 169 Trans Fat 0g Omg 1720 mg Cholesterol Sodium Document 3 किचन à¤à¤•à¥à¤¸à¤ªà¥à¤°à¥‡à¤¸ दहींवडा आटा MAKES: 50 DAHIWADAS (APPROX. 15g EACH) 400g PACKING Step 1: Add Water & Step 2: Fry prepare the batter Step 3: Soak in Water and Put in Curd & Sprinkle Spices દહીવડા બનાવવાની રીતઃ આ દહીંવડા લોટમાં ૫૬૦ મિ.લિ. પાણી ઉમેરી સરસ રીતે હલાવી ૧૫ મિનિટ સà«àª§à«€ પલાળી રાખો. દહà«....
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....ં, મરચà«àª‚, જીરૂ પાવડર, બà«àª°à« ખાંડ તથા લીલો મસાલો àªàªàª°àª¾àªµàª¾ सविंग सरेशन: ટોમેટો કેચપ તથા ખજૂર આમલીની ચટણી દહીંવડા ઉપર જરૂરિયાત મà«àªœàª¬ રેડીને ખાવાથી વધૠસà«àªµàª¾àª¦àª¿àª·à«àªŸ લાગશે, दहीवडा बनाने का तरिका: यह दहीवड़ा आटा में ५६० मि.ली. पानी डालकर अचà¥à¤›à....
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....यार दहीवडा पे दही फैलाकर, आवशà¥à¤¯à¤•à¥à¤¤ अनà¥à¤¸à¤¾à¤° नमक, मिरà¥à¤š, à¤à¥à¤¨à¤¾ हà¥à¤† जीरा à¤à¥à¤¨à¥€ हà¥à¤ˆ शकà¥à¤•à¤° à¤à¤µà¤‚ हरा मसाला बà¥à¤°à¤• दीजिये। परोसने के सà¥à¤à¤¾à¤µà¤ƒ टमाटर केचप à¤à¤µà¤‚ खजूर आमली की चटनी दहीवडा पर आवशà¥à¤¯à¤•à¥à¤¤à¤¾ अनà¥à¤¸à¤¾à¤° डालकर खाने से और सà¥à¤µà¤¾à¤¦à¤¿à¤·à¥à¤Ÿ लगेगा। Dahiwada Recipe: Add 560 ml of wat....
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....²à«‡àª¦àª¾àª° સà«àªµàª¾àª¦ માટે થોડà«àª‚ વાટેલà«àª‚ આદà«, લીલા મરચાં તથા કોથમીર નાખો. બે થાળીઓમાં ખાધà«àª¯ તેલ ચોપડી, ખીરાને બંને થાળીમાં રારખે àªàª¾àª—ે ફેલાવો. તેનાં ઉપર લાલ મરચાનો પાવડર અથવા મરી પાવડર છાંટો. ૧૦૦૦ મિ.લી. પાણી àªàª• મોટા વાસણમાં લઇ ઉકાળો. તેમાàª....
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....ª¢à«‹àª•àª³àª¾ લીલી ચટણી સાથે તથા ટોમેટો કેચપ સાથે ખાવાથી વધૠસà«àªµàª¾àª¦àª¿àª·à«àªŸ લાગશે. ढोकला बनाने का तरिका ढोकला आटा में ५६० मि.ली. पानी मिलाकर उसे अचà¥à¤›à¥€ तरह हिलायें और १५ मिनट à¤à¤¿à¤—ोकर रखेंलेदार सà¥à¤µà¤¾à¤¦ के लिठà¤à¥à¤¨à¤¾ हà¥à¤† अदरक, हरी मिरà¥à¤š और धनिया डाले....
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....करके १/२ चमच राई डालें। राई का तड़का लगाने के बाद, à¤à¤• चमच तल, थोड़ी हींग डालकर अचà¥à¤›à¥€ तरह से फैलायें। नोट: यह ढोकला आटा में तड़का लगाके गà¥à¤œà¤°à¤¾à¤¤à¥€ हांडवा à¤à¥€ बनाया जा सकता है। परोसने का सà¥à¤à¤¾à¤µà¤ƒ गरमा-गरम ढोकला, हरी चटनी à¤à¤µà¤‚ टमाटर केचप के साथ....