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Fortified Rice Kernels (FRK), manufactured and supplied by the applicant is classifiable under HSN 19049090 and attracts GST @ 18% (SGST 9% + CGST 9%).

Classification of Goods QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT — Whether the goods (FRK) manufactured and sold by M/s. JVS Foods Pvt. Ltd. will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/ 5%, CGST Nil/2.5%, SGST Nil/2.5%)?

We find that rice in natural form and some of the preparation/ processing on rice like husking, milling, parboiling etc. are only included in above said chapter. — Jvs Foods Pvt. Ltd, In Re… [2019] 18 TAXLOK.COM 112 (AAR-Rajasthan)