2025 (7) TMI 535

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....there under. 3. The applicant requested advance ruling on the following. 3.1. What is the HSN code of lcing sugar? 3.2. What is the rate of GST on lcing sugar? 4. Contentions of the Applicant 4.1. The applicant contended that Icing sugar is being sold under the HSN code 1701 at the rate of 5% GST and also being sold under HSN code 1702 at the rate of 18% GST. Like to get clarification as to which is correct. 4.2. The applicant also furnished the relevant portion from the FSSAI regulation 2011. As per the specification of FSSAI, icing sugar means the sugar manufactured by pulverizing refined sugar or vacuum pan (plantation white) sugar with or without edible starch. Edible starch, if added, shall be uniformly extended in the sugar. It ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n and requested to issue the ruling on the basis of the submissions made in the application. 7. Discussion and conclusion. 7.1. On carefully reviewing the advance ruling application, the statement of facts, and the submissions made during the personal hearing, we have found that the questions for which the advance ruling is being sought fall within the scope of clause (a) of sub-section (2) of section 97 of the CGST Act, which pertain to the "classification of any goods or services or both". Therefore, the application has been accepted for further consideration based on its merits. 7.2. The issue was examined in detail. The issue involved is the classification of icing sugar and whether icing sugar comes under the HSN code 1701 (at the r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ose, glucose and fructose etc. are not generally used to make icing sugar. From the literature available in public domain, it is seen that icing sugar is a finely ground sugar produced by milling granulated sugar into a powdered state. It usually contains between 2% and 5% of an anti-caking agent - such as corn starch, potato starch or tricalcium phosphate etc. to absorb moisture, prevent clumping, and improve flow. 7.5. The applicant explained the manufacturing process of Icing sugar that the refined sugar(sucrose) pulverized with edible starch at a proportion not more than 4% in the whole product. Starch is primarily used to prevent moisturizing the product. Also the product is in the form of white powder and not containing any added fla....