“Rava Idli Mix” merits classification under tariff heading 2106 and attracts 18% GST.
Classification of Goods- The Applicant is engaged in manufacture of spices, masalas, pickles and food products in the brand name of “SWASTIK”. The applicant, among other things, also manufactures and sells “Rava Idli Mix” under the brand name of SWASTIK, classifying the same under tariff heading 2106 9099, on discharging GST at 18%. However the applicant felt that the said product merits classification under HSN 1106 and hence sought advance ruling in respect of the following question: What is the HSN Code of the product “Rava Idli Mix” ? In the instant case, it was found that tariff heading 1106 covers products of individual raw material and not mixtures. “Rava Idli mix” is admittedly a mixture of flour of pulses, cereals and other ingredients resulting in a different product. Thus the impugned product does not get covered under this tariff heading i.e. 1106. Moreover, In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent flour but altogether a different new product with the different character as “Rava Idli Mix”. Therefore the impugned product is rightly classifiable under Rule 3(a) supra and hence Rule 3(b) is not applicable. Further as the impugned product is covered under rule 3(a), there is no need to look into rule 3(c).
Held that- The product “Rava Idli Mix” merits classification under tariff heading 2106 and attracts 18% GST in terms of entry number 23 of Schedule-III to the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.
“Rava Idli Mix” merits classification under tariff heading 2106 and attracts 18% GST.
Classification of Goods- The Applicant is engaged in manufacture of spices, masalas, pickles and food products in the brand name of “SWASTIK”. The applicant, among other things, also manufactures and sells “Rava Idli Mix” under the brand name of SWASTIK, classifying the same under tariff heading 2106 9099, on discharging GST at 18%. However the applicant felt that the said product merits classification under HSN 1106 and hence sought advance ruling in respect of the following question: What is the HSN Code of the product “Rava Idli Mix” ? In the instant case, it was found that tariff heading 1106 covers products of individual raw material and not mixtures. “Rava Idli mix” is admittedly a mixture of flour of pulses, cereals and other ingredients resulting in a different product. Thus the impugned product does not get covered under this tariff heading i.e. 1106. Moreover, In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent flour but altogether a different new product with the different character as “Rava Idli Mix”. Therefore the impugned product is rightly classifiable under Rule 3(a) supra and hence Rule 3(b) is not applicable. Further as the impugned product is covered under rule 3(a), there is no need to look into rule 3(c).
Held that- The product “Rava Idli Mix” merits classification under tariff heading 2106 and attracts 18% GST in terms of entry number 23 of Schedule-III to the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.