Rate of GST — The applicant had preferred an application on 20.02.2018 for Advance Ruling on the rate of tax of the commodity 'Ada'.
the applicant had argued that usage of Ada is same as that of "seviyan (vermicelli) i.e., to make sweet kheer or palada payasam or ada pradhaman. Ada is one of the grocery goods, mainly used by Keralites to prepare a sweet kheer or payasam otherwise called pradhaman. The ada is produced from rice flour or maida and no other ingredients are added.
Held that— "Ada" is rightly classifiable under HSN 1902 of the 1st Schedule [Sl No. 97-Seviyan (Vermicelli)]of Notification No. 01/2017-CentraI Tax (Rate) dated 28.06.2017 and State Government Notification No. 360/2017 dated 30.06.2017 attracting 5% GST.Ramachandran Bror., Kollam [2018] 4 TAXLOK.COM 056 (AAR-Kerala)