Jackfruit Chips and salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 2008.19.40 and liable to GST at the rate of 12%. Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading 2008.19.10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under Customs Tariff Heading 2008.19.20 and is liable to GST at the rate of 12%.
Authority for Advance Ruling — Classification and Taxability on jack fruit chips, roasted and salted / salted / roasted preparations such as of ground nuts, cashew nuts– The applicant is a supplier of Jackfruit Chips without brand name. The applicant purchases Jackfruit Chips from other registered persons making Jackfruit Chips. They levy tax at the rate of 5% under HSN Code 1903 and accordingly the applicant also classified it under the same HSN Code and levied tax at the rate of 5%. The applicant also intends to supply salted as well as masala chips made from Tapioca and Potato, roasted / roasted and salted / salted preparations made out of ground nuts, cashew nut and other seeds. The applicant sought an advance ruling as to whether jack fruit chips sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification No.1/2017; whether the classification of jack fruit chips by my supplier under HSN code 1903 is correct; whether roasted and salted / salted / roasted preparations such as of ground nuts, cashew nut and other seeds are NAMKEENS and when sold without a brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1/2017; whether salted and masala chips of Potato and Tapioca are classifiable as Namkeens and when sold without a brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017.
Held that:- The Hon’ble Authority for Advance Ruling held that Jackfruit Chips are classifiable under CTH 2008.19.40 and is liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017. Classification of Jackfruit Chips under HSN code 1903 is not correct. Roasted / salted / roasted and salted Cashew nuts are classifiable under CTH 2008.19.10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under CTH 2008.19.20 and is liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017. The salted and masala chips of Potato and Tapioca are classifiable under CTH 2008.19.40 and is liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017.
Jackfruit Chips and salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 2008.19.40 and liable to GST at the rate of 12%. Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading 2008.19.10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under Customs Tariff Heading 2008.19.20 and is liable to GST at the rate of 12%.
Authority for Advance Ruling — Classification and Taxability on jack fruit chips, roasted and salted / salted / roasted preparations such as of ground nuts, cashew nuts– The applicant is a supplier of Jackfruit Chips without brand name. The applicant purchases Jackfruit Chips from other registered persons making Jackfruit Chips. They levy tax at the rate of 5% under HSN Code 1903 and accordingly the applicant also classified it under the same HSN Code and levied tax at the rate of 5%. The applicant also intends to supply salted as well as masala chips made from Tapioca and Potato, roasted / roasted and salted / salted preparations made out of ground nuts, cashew nut and other seeds. The applicant sought an advance ruling as to whether jack fruit chips sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification No.1/2017; whether the classification of jack fruit chips by my supplier under HSN code 1903 is correct; whether roasted and salted / salted / roasted preparations such as of ground nuts, cashew nut and other seeds are NAMKEENS and when sold without a brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1/2017; whether salted and masala chips of Potato and Tapioca are classifiable as Namkeens and when sold without a brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017.
Held that:- The Hon’ble Authority for Advance Ruling held that Jackfruit Chips are classifiable under CTH 2008.19.40 and is liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017. Classification of Jackfruit Chips under HSN code 1903 is not correct. Roasted / salted / roasted and salted Cashew nuts are classifiable under CTH 2008.19.10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under CTH 2008.19.20 and is liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017. The salted and masala chips of Potato and Tapioca are classifiable under CTH 2008.19.40 and is liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017.