2022-TIOL-117-AAR-GST
Kirloskar Oil Engines Ltd
GST - Horizontal Triplex Plunger (HTP) - power sprayer [engine driven] - Product in question is essentially a mechanical appliance operated by petrol engine which is used for dispersing and spraying liquids as per requirement - is classifiable under HSN 8424 89 90 and is covered under Entry no. 325 of Schedule III of notification 1/2017-CTR; attracts GST @18% - Clarification offered by CBIC vide Circular 113/32/2019-GST dated 11 October 2019 relied upon: AAR
- Application disposed of: AAR
2022-TIOL-116-AAR-GST
Shakti Marine Electric Corporation
GST - Combined Wire Rope [Taifun Ropes] is not used as a part of fishing vessel and the impugned goods does not get covered under entry No.252 of Schedule-I of Notification No. 1/2017-CT(Rate) dated 28-06-2017 as amended and is not eligible to GST @ 5% {CGST 2.5% + SGST 2.5% and IGST 5%} - Impugned goods attract GST @18%: AAR
- Application disposed of: AAR
2022-TIOL-33-AAAR-GST
Vadilal Industries Ltd
GST - AAR had observed that appellant's product i.e. Parathas are not ready for consumption product but requires 3-4 minutes of cooking; that they are not akin to roti or chapattis which are primarily wheat flour product and HSN 1905 covers already prepared or cooked products; that Heading 2106 covers food preparations not elsewhere specified or included, used directly or after processing such as cooking; that Rule 3(b) of Rules of Interpretation is not applicable as the Paratha does not have any specific essential character and as per Rule 3(c) goods shall be classified under the heading which occurs last in numerical order, therefore, appellant's paratha falls under HSN 2106 9099; that Paratha will be covered under Entry no. 453 of Schedule III of 1/2017-CTR and is liable to GST @18% from 01.07.2017 to 14.11.2017 and from 15.11.2017 under Entry no. 23 - Aggrieved, Appeal filed.
Held: From the explanatory notes to HSN 1905, it can be easily inferred that said chapter covers preparation of flour, generally used as food, which are made from the products of Chapter 11 and Heading 1905 covers Bread, Pastries, Cakes etc. which are completely cooked and ready for consumption whereas the appellant's product i.e. various types of Parathas require 3-4 minutes of cooking on a pan or griddle before consumption - On this ground, the product in question i.e. various types of Parathas does not merit classification under Heading 1905 - Composition of various types of parathas as provided by the appellant reveals that they have one common ingredient wheat flour (36% to 62% depending upon the type of paratha) and other ingredients are water, edible vegetable oil, salt, anti-oxidant, alu (potato), vegetables, mooli (radish), onion, methi etc. whereas, in common parlance, plain roti or chapatti is basically made only from wheat flour apart from water - Therefore, Parathas supplied by the appellant will not fall under the category of Roti or chapatti and will not be classified under Chapter heading 1905 as contended by the appellant - Rulings of the Kerala [Modern Food Enterprises P Ltd.] and Gujarat AAR decide the matter correctly and appropriately, taking into account the classification scheme of the tariff read with the explanatory notes - Maharashtra AAR ruling in Signature International Foods India P Ltd. is not binding - Held, therefore, that Parathas supplied by the appellant are different from Plain Chapatti or Roti and cannot be treated as or covered under the Category of Plain Chapatti or Roti and appropriate classification of Parathas would be under Chapter heading 2106 - Appeal rejected: AAAR
- Appeal rejected: AAAR
