Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Classification of mixture of flour of pulses and grams.

Classification of Goods The Applicant has preferred an application seeking Advance Ruling on the following Question:

1) Whether the unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours fall under the HSN Code 1106 and 1102 respectively though blending of leguminous flour added with very small quantity of rice flour or maize flour (without adding salt or any masala product) fall under exemption as per the circular no 80 dt. 31-12-2018?

2) Clarify the GST Rate for Flour Mixture of Grams, pulses, leguminous vegetable with cereal flour/Rice flour and it’s HSN Code?

The product of the applicant are classifiable as under :

Type I (Flour of Grams-80%, Flour of Maize- 10% and Flour of rice 10%)- CTH 11061090;

Type II (Flour of Grams-70%, Flour of Peas-10%, Flour of Maize-10% and Flour of Rice-10%) - CTH 11061090;

Type III (Flour of Grams-50%, flour of Peas-20%, Flour of Maize-20% and Flour of Rice-10%) - CTH 11061090

Type IV (Flour of Peas-70%, Flour of Maize-15% and Flour of Rice-15%) CTH 11061090

Type V (Flour of Grams-25%, Flour of Peas-25%, Flour of Maize-25% and Flour of Rice-25%)- CTH 11061090

Type VI (Flour of Rice-95% and Flour of Urad-5%) - CTH 11029090

2) The applicable rate of tax is :

a. If the products are packed with such a registered Trade Mark in unit containers, the rate of tax will be :-

i. Type I, II, III, IV and V (CTH 11061090)- 2.5% CGST as per Sl.No. 59 of Schedule I of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 as amended and 2.5% SGST as per Sl.No. 59 of Schedule I of Notification Ms. No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.

ii. Type VI (CTH 11029090) : 2.5% CGST as per Sl.No. 55 of Schedule I of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 as amended and 2.5% SGST as per Sl.No. 55 of Schedule 1 of Notification Ms. No. II(2)/CTR/532(d-4)/2017, vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.

b. If the products are packed without a registered brand name, the rate of tax will be:-

i. Type I, II, III, IV and V (CTH 11061090)- nil CGST as per Sl.No. 78 of the Notification No.2/2017-Central Tax (Rate), dated 28.06.2017 as amended and nil SGST as per Sl.No. 78 of Notification No.II(2)/CTR/532(d-5)/2017 vide G.O. (Ms) No. 63 dated 29.06.2017 as amended.

ii. Type VI (CTH 11029090) : nil CGST as per Sl.No. 74 of the Notification No.2/2017-Central Tax (Rate), dated 28.06.2017 as amended and nil SGST as per Sl.No. 74 of Notification No. II(2)/CTR/532(d-5)/2017 vide G.O (Ms ) No. 63 dated 29.06.2017 as amended. — Mahalakshmi Store, In Re… [2019] 19 TAXLOK.COM 117 (AAR-Tamil Nadu)