2024 (11) TMI 327

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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) and wants to sell the halwa prepared by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....06 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 contentions in the application. 6. Discussion an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 sweetmeat is specifically named and covered under Schedule I o....