‘Pushti’, which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classified under HSN code 1106. If unbranded, it attracts Nil GST as per S. No. 78 of notification No. 2/2017-Central Tax (Rate) and if branded and packed, it attracts 5% GST as per S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate)
Classification of goods- In the instant case, applicant is registered as a “Society” under Karnataka Societies Registration Act, 1960.
The applicant has sought advance ruling in respect of the following questions:
i. Classification of Goods, HSN Code and Rate of Tax on ‘Pushti’, a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions.
ii. Does Circular No.149/05/2021-GST dated 17.06.2021; apply to MSPC, as MSPC is supplying food to CDPO for which the end user is anganwadi centers.
‘Pushti’, is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions.
Since the applicant is supplying the above mentioned products to anganwadis, the applicant claims exemption on the supply of the same, on the strength of entry No. 66 of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017 along with Circular No. 149/05/2021-GST, dated:17.06.2021.
Held that- i. ‘Pushti’, which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classified under HSN code 1106. If unbranded, it attracts Nil GST as per S. No. 78 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 and if branded and packed, it attracts 5% GST as per S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017.
ii. Circular No.149/05/2021-GST dated 17.06.2021, does not apply to MSPC as the applicant is into supply of goods.
‘Pushti’, which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classified under HSN code 1106. If unbranded, it attracts Nil GST as per S. No. 78 of notification No. 2/2017-Central Tax (Rate) and if branded and packed, it attracts 5% GST as per S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate)
Classification of goods- In the instant case, applicant is registered as a “Society” under Karnataka Societies Registration Act, 1960.
The applicant has sought advance ruling in respect of the following questions:
i. Classification of Goods, HSN Code and Rate of Tax on ‘Pushti’, a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions.
ii. Does Circular No.149/05/2021-GST dated 17.06.2021; apply to MSPC, as MSPC is supplying food to CDPO for which the end user is anganwadi centers.
‘Pushti’, is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions.
Since the applicant is supplying the above mentioned products to anganwadis, the applicant claims exemption on the supply of the same, on the strength of entry No. 66 of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017 along with Circular No. 149/05/2021-GST, dated:17.06.2021.
Held that- i. ‘Pushti’, which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classified under HSN code 1106. If unbranded, it attracts Nil GST as per S. No. 78 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 and if branded and packed, it attracts 5% GST as per S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017.
ii. Circular No.149/05/2021-GST dated 17.06.2021, does not apply to MSPC as the applicant is into supply of goods.