Classification of goods— The present application has been filed by M/s. HEALTHY LIFE FOODTECH PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions.

1] To answer in affirmative or negative that the impugned product GLAZE GELS is classifiable under chapter heading as under:

SCHEDULE II — SR. NO 32AA — SUGAR BOILED CONFECTIONERY. 6% MGST

2] If the answer to question 1] is in negative, then under which Chapter Heading the impugned product GLAZE GEL is to be classified.

Applicant, a GST registered person in Maharashtra, manufactures & sells GLAZE GELS to various bakeries across India. The issue before this Authority is one of classification of the said product i.e GLAZE GELS under the GST Tariff.

Held that— The impugned product i.e. Glaze Gels is covered under Chapter 1704 9090 i.e. Others, of the GST Tariff and falls under Sr. No. 12 of Schedule III of Notification No. 01/2017 — Central Tax (Rate) dated 28.06.2017 as amended from time to time, attracting 18% GST.