Classification of Goods — The applicant has sought advance ruling in respect of the following question:
a) What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani)?
Leguminous vegetables which are subjected to mere heat treatment for removing moisture, or for softening and puffing or removing the skin, and not subjecting to any other processing or addition of any other ingredients such as salt and oil, would be classified under HS code 0713.
It is pertinent to note that as per the contention of the applicant that only heat is used to remove moisture and for softening and puffing and for removing the skin and the same is found acceptable. It is also seen that no oil or salt is used in the process and is only dry heat. Hence as per the Clarification issued in the above Circular, the commodity in question “Puffed Gram” commonly called “Fried Gram” or “Hurigadale” or “Putani” in Kannada would be covered under HSN Code 0713.
AAR, Karnataka held that regarding the applicability of tax, it is seen that the above Circular continues to state that if such goods. if branded and packed in a unit container would attract GST at the rate of 5% IS. No. 25 of notification No. 1/2017- Central Tax (Rate) dated 28.06.2017]. In all other cases such goods would be exempted from GST [S. No. 45 of notification No. 2/2017- Central Tax (Rate) dated 28.06.2017].—Bhagyalakshmi Trading Corporation, In Re…  11 TAXLOK.COM 111 (AAR-Karnataka)