TaxTMI 
TaxTMI 
2024 (6) TMI 221
X X X X Extracts X X X X
X X X X Extracts X X X X
....NATIONAL PRIVATE LIMITED Plot No 70, Road No 8, Udyog Vihar, Near Rajasthan Hospital, Murlipura, Near Chopanki, JAIPUR -302039, Rajasthan (hereinafter "the applicant") is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (a) given as under: (a) classification of goods and services or both; A. SUBMISSION OF THE APPLICANT (in brief):- 1. That M/s. Bebymil International Pvt. Ltd. (hereinafter referred as Applicant) is a company registered under the Companies Act, 2013 vide CIN: U15130DL2018PTC337541 effective from July 2019, having it's head office at Plot No. 70, Road No. 8, Udhyog Vihar, Near Rajasthan Hospital, Murlipura, Jaipur. The factory of the applicant is at Shade No. 21, Greentech Mega Park, Bhadun Road, Roopangarh, Ajmer (Raj.). The main object of the company is to carry on the business of manufacturing, dealing, processing and trading of infant milk formula 0-24 months. 2. That the applicant is also registered under the Central/ Rajasthan Goods and Services Tax Act, 2017 (hereinafter referred as CGST/RGST Act, 2017) vide GSTIN: 08AADCL6824D1ZM w.e.f. 25.08.2021. The applicant also possess various trademarks for it's numer....
X X X X Extracts X X X X
X X X X Extracts X X X X
....M a. Momylac Premium provides gut health with good ratio of Whey & Casein. b. Momylac Premium provides Bone development with Ca : P in 2:1. c. Momylac Premium provides Brain Development with DHA : ARA in 1:1. d. Momylac Premium is easy to digest with Lactose and provide Catch up growth with Optimum amount of protein. e. momylac premium provides GOS FOS ratio 9:1 which is closer to breast milk, its promotes immunity through gut. MOMYLAC LBW a. Momylac LBW is a LOW BIRTH WEIGHT & PRETERM INFANT MILK FOMRULA. b. Momylac LBW provides catch up growth with high energy levels 79 Kcal in 100MI of milk and 2.1 gm of protein. c. Momylac LBW provides Bone developments with Ca:P ratio 2:1 and Vitamin D3. d. Momylac LBW provides Immune development with, Zinc and vit - C ,vit - B2 and vitamin B12. e. Momylac LBW provides Gl health with 60 : 40 whey casein ratio, dual component of carbohydrate such as lactose and dextrose. f. Momylac LBW provides Brain development with DHA : ARA in 1:1 and Iron & folic acids. C. L & S FREE a. L&S Free Is lactose and sucrose free infant mil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ter उपा/बी/संस्था/2023/1059 dated-19.02.2024 are as under:- उपरोक्त विषयान्तर्गत निवेदन है कि करदाता द्वारा राज्य एवं राज्य के बाहर से पंजीकृत करदाताओं से milk powder, Soya fat powder, oil sunflowers fat powder, apple Juice powder SD, Carrot Powder इत्यादि कि खरीद कि जाती है | करदाता द्वारा स्वयं के ब्रांड नाम से अलग अल....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Thiamine Mononitrate Pyridoxine Equivalent, Phylloquinone, Biotin Ergocalciferol, Cyanocobalamn GalactoOligosaccharides Fructo-Oligosaccharides, Docosahexaenoic Acid, Arachidonic Contains: Milk & Soyabean. MOMYLAC 2 Whole Milk Powder, De-Mineralized Whey (12 %), Dextrose Monohydrate, Soyabean Fat, Lactose, Whey Protein Concentrate (3%), Coconut fat, Medium Chain Triglycerides fat. Minerals Calcium Carbonate, Potassium Chloride, Di Calcium Phosphate, Potassium Chloride, Sodium Bicarbonate, Magnesium Oxide, Ferrous Bisglycinate, Zinc Sulphate, Copper Gluconate, Potassium Selenate. Vitamins Choline Bitartrate, Sodium Ascorbate, Myoinositol, Nicotinamide, D alpha Tocopheryl Acetate, Pantothenic Acid, Riboflavin, Retinol Iodide, Manganese Chloride, Sodium Mononitrate, Pyridoxine Hydrochloride, Dietary Folate Acid. Equivalent, Thiamine Equivalent, Phylloquinone, Biotin, Ergocalciferol, Cyanocobalamin. Contains Milk & Soyabean. MOMYLAC PREMIUM 2 Whole Milk Powder, De-Mineralized Whey (12 %), Dextrose Monohydrate, Soyabean Fat, Lactose, Whey Protein Concentrate (3%), Coconut fat, Medium Chain Triglycerides fat. Minerals Calcium Carbonate, Potassium Chloride, Di-Calcium Phospha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e. Vitamins: Sodium Ascorbate, Choline Bitartrate, Myoinositol, D alpha Tocopheryl Acetate, Nicotinamide, Pantothenic Acid, Retinol Equivalent, Riboflavin, Thiamine Mononitrate, Pyridoxine Hydrochloride, Dietary Folate Equivalent, Phylloquinone, Ergocalciferol, Biotin, Cyanocobalamin. Acid, Arachidonic Docosahexaenoic Contains Milk & Soyabean. LACTOSE & SUCROSE FREE Dextrose Monohydrate, Milk Protein Concentrate (15%), Soyabean fat, Coconut fat, HOSO fat, Medium Chain Triglycerides fat. Minerals Potassium, Chloride, Calcium, Phosphorus, Sodium, Iron, Zinc, Copper, Iodine, Manganese, Selenium. Vitamins : Choline, Vitamin C, Niacin, Vitamin E, Pantothenic Acid, Riboflavin, Vitamin A, Thiamine, Vitamin B6, Folic Acid, Vitamin K, Biotin, Vitamin D, Vitamin B12. SHISHUMIL (RICE MOONG DAL) Moong Dal Flour, Rice Flour, High Oleic Sunflower Fat, Sugar. Minerals Calcium Carbonate, Calcium Vitamins Di-Basic, Myoinositol, Iron, Zinc, Selenium. Phosphate Sodium Ascorbate, Choline Bitatrate, Niacin Equivalent, Pantothenic Acid, Riboflavin, Thiamine. Mononitrate, Retinol Equivalent, Pyridoxine Hydrochloride, Dietary Folate Equivalent, Biotin, Ergocalciferol, Cyanocobalamin. SHISHU....
X X X X Extracts X X X X
X X X X Extracts X X X X
....381;त ब्रांड बच्चो के Bone, Brain, health, growth, promotes immunity through gut, immune development के लिए प्रयोग किये जाते है | Brand Name Remark Bebymil Junior Chocolate Meternal & Lactating women protein supplement Bebymil Junior Vanilla Meternal & Lactating women protein supplement Protein, iron, DHA, Calcium. Mommy pro Chocolate Meternal & Lactating women protein supplement Mommypro Vanilla Meternal & Lactating women protein supplement Momylac Premium Meternal & Lactating women protein supplement Momylac LBW Meternal & Lactating women protein supplement L&S Free Meternal & Lactating women protein supplement उपरोक्त ब्रांड करदाता द्वारा बाज़ार में Protein, iron, DHA, Calcium, nutritional supplement रुप म....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iii) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 7) Thus for the purposes of classification under GST, the First Schedule to Customs Tariff Act is only applicable. Further the first schedule to the Customs Tariff Act, 1975, and the Rules of interpretation therein are to be followed for classifying a product, in terms of Explanation 1 and 2 to Notification No. 1/2017-Compensation Cess (Rate), dated 28-6-2017. 8) First let us examine the chapter 4 of first schedule of Customs Tariff Act, 1975 which is as under- Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) 0402 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nly. The Principle/dominant item of the applicant is manufacturing of infant milk formula containing cereals, protein supplement etc. which is a substitute to mother's milk for the infants. Therefore, it is more appropriate to classify the manufactured product by the applicant under HSN 19011090. 13) Since, it is established that the final product manufactured by the applicant is classifiable under 19011090, the rate of GST payable by them in term of Notification No.01/2017 (Central Rate) dated 28.06.2017 is as under- SCHEDULE III-9% S.No. Chapter / Heading / Sub-heading/Tariff Description of Goods 13 1901 Preparations suitable for infants or young children, put up for retail sale 14) In view of the above, we find that Applicant is required to pay GST 18% (9% CGST & 9% SGST/ 18% IGST) under HSN 19011090 for supply of "Milk food for babies" and "Milk for babies". In view of the above discussion, we rule as under:- RULING Question- The applicant Is supplying "Milk food for babies" and "Milk for babies" under the trade name of Momylac". The rate of tax being charged on these products by the applicant Is 18% (9% CGST & 9% SGST/ 18% IGST) under HS....