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Rabdi Kulfi - needs HSN code. As some site show packed Kulfi used milk n Milk Mava, @ 5 % under 0404 code. While Ice Cream is @ 18 % Please advise

Rabdi Kulfi - needs HSN code. As some site show packed Kulfi used milk n Milk Mava, @ 5 % under 0404 code. While Ice Cream is @ 18 % Please advise

Reply— As per advance ruling pronounced by AAR Madhya Pradesh in matter of M/S. ITALIAN EDIBLES PRIVATE LIMITED dated 18.09.2018, "Rabdi " would classified as ‘Sweetmeat’ and would be chargeable to 5% GST under HSN 2106. 

Please refer above ruling, and if your product is also have same characteristics, it can be classified as sweetmeat and taxable @5%. 

Please note that rabri and rabri kulfi are different items and kulfi is near to ice-cream, therefore, it should be covered in HSN of ice-cream and not of sweetmeat.

Posted Date: Mar 08, 2021
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