TaxTMI 
TaxTMI 
2022 (3) TMI 1363
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....TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling The concerned jurisdictional of....
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....r Heading 2106. Therefore they are desirous of clarification regarding their products' classification in view of the above (3) tariff codes. 5. Questions raised: What would be the correct HSN classification and consequently rate of GST applicable on 'Ready to Eat' popcorn sold in retail packages? 6. Personal Hearing: The Authorized representatives of the unit namely Sri. Vikas Agarwal, AR attended the personal hearing held on 24.03.2022. The authorized representatives reiterated their averments in the application submitted and requested to dispose their application based on merits at the earliest. 7. Discussion & Findings: The applicant is in the business of selling among other commodities Ready to Eat (RTE) popcorn. These popcorn ar....
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....covered elsewhere. As seen from the facts of the case the tariff heading '2008' pertains to a class of commodities covering fruits, nuts and other parts of plants and not the preparations pertains to cereals etc., which are enumerated in the competing tariff entry '1904'. Therefore the commodity under question clearly does not fall under tariff head '2008'. Regarding the contention of the applicant with respect to classification of RTE popcorn under a general tariff heading '2016' it is to inform that, the Hon'ble Supreme Court of India in a catena of case laws held that a general entry or a residual entry will be preferred for a classification of commodity only in the absence of a specific entry. The Apex Court of India in the case of I....