2024 (11) TMI 327

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....ing, a reference hereinafter to the provisions of the CGST Act, Rules or the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules or the notifications issued there under. 2. The questions on which advance ruling is sought are given in page 1 and are not being reproduced. 3. The applicant is engaged in supply of Halwa (Sweetmeat) a....

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....nbranded, is classifiable under Heading 2106 90 99 and taxable at the rate of 5% under Entry No. 101 of Schedule I of notification no. 1/2017- Central Tax (Rate), dated 28-06-2017. 5. Personal Hearing: The applicant was granted an opportunity for a personal hearing on 21/06/2024 Sri. Rijo Tom Mathew, FCA represented for the applicant in personal hearing. In the hearing, he reiterated the con....

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....hedule I of Notification No 1/2017 Central Tax (Rate), dated 28-06-2017, specifically covers sweetmeats under HSN 2106 90 against 2.5% CGST. The same classification applies when halwa is purchased from a supplier and packed at the applicant's facility and marketed under applicant's brand name. 6.4. The HSN code 2106 90 falling under Schedule II covers items such as Namkeens. When sweetm....

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....fiable as "Namkeens etc..". They are covered by HSN Code 2106 90 but not taxable under Entry 46 of Schedule II of Notification No. 1/2017 Central Tax (Rate), dated 28-06-2017. Question 2- Whether halwa purchased from a supplier and packed at the applicants facility and marketed under the applicants brand name be classifiable as "Namkeens etc.. and are covered by HSN Code 2106 90 and taxable und....