Classification of goods— In the instant case, the applicant is a selling agent of jaggery.

The applicant has sought advance ruling in respect of the following questions:-

i. Whether all types of jaggery are covered under the Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022?

ii. If yes, what is the rate of tax?

iii. If No, which type of jaggery does not fall under Notification No.6/2022-Central Tax (Rate) dated 13-07-2022 and are exempted from tax?

The Applicant states that they are selling commission agents of Jaggery; that the jaggery is loosely wrapped and stitched in gunny bags or loosely wrapped in plastic covers for easy transport and to avoid unnecessary wastage in transportation, but not pre packed or labeled.

Held that— i. All types of jaggery, pre-packaged and labeled are covered under S. No. 91A of Notification No. 1/2017 Central Tax (Rate) dated: 28.06.2017 as amended vide Notification No.6/2022 dated 13-07-2022.

ii. All types of jaggery, pre-packaged and labeled are exigible to GST at 5% (CGST at 2.5% and SGST at 2.5%).

iii. The question (i) above is answered in positive and hence this question is redundant.