Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are sold under brand name is covered under HSN 1106 and is liable to tax @5%.
Authority for Advance Ruling — Tax Rate on supply of Fruit bowl – The applicant is engaged in purchase and sale of fresh fruits-individually or mixtures of fruits in a bowl ready to eat, some packaging containing only fresh fruits and some with added dry fruits and nuts. The applicant has sought advance ruling as to what would be appropriate HSN code applicable to supply of Fruit bowl containing only cut fresh fruits (individually or mixture of different fruits); Fruit bowl containing both cut fresh fruits and dry fruits and nuts; GST tax rate applicable for each of the classified goods above and eligibility to input tax credit of GST paid on plant and machinery and expenses relating to the business in case the end product is classified as belonging to 0% tax rate under GST.
Held that:- The Hon’ble Authority for Advance Ruling held that the supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are sold under brand name is covered under entry no.59 of Schedule I of Notification No.1/2017-CTR dated 28.06.2017 Vide HSN 1106 and is liable to tax @ 5%. The Fruit bowl containing both cut fresh fruits and dry fruits and nuts is taxable at rate applicable to the supply of dry fruits and nuts. The tax rate applicable on dry fruits and nuts cannot be provided as the exact nature of the dry fruit or nut is not provided. The applicant is eligible for input tax credit on the tax paid on the inward supplies of inputs and input services involved in the supply which is taxable.
Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are sold under brand name is covered under HSN 1106 and is liable to tax @5%.
Authority for Advance Ruling — Tax Rate on supply of Fruit bowl – The applicant is engaged in purchase and sale of fresh fruits-individually or mixtures of fruits in a bowl ready to eat, some packaging containing only fresh fruits and some with added dry fruits and nuts. The applicant has sought advance ruling as to what would be appropriate HSN code applicable to supply of Fruit bowl containing only cut fresh fruits (individually or mixture of different fruits); Fruit bowl containing both cut fresh fruits and dry fruits and nuts; GST tax rate applicable for each of the classified goods above and eligibility to input tax credit of GST paid on plant and machinery and expenses relating to the business in case the end product is classified as belonging to 0% tax rate under GST.
Held that:- The Hon’ble Authority for Advance Ruling held that the supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are sold under brand name is covered under entry no.59 of Schedule I of Notification No.1/2017-CTR dated 28.06.2017 Vide HSN 1106 and is liable to tax @ 5%. The Fruit bowl containing both cut fresh fruits and dry fruits and nuts is taxable at rate applicable to the supply of dry fruits and nuts. The tax rate applicable on dry fruits and nuts cannot be provided as the exact nature of the dry fruit or nut is not provided. The applicant is eligible for input tax credit on the tax paid on the inward supplies of inputs and input services involved in the supply which is taxable.