In re Candor Foods Pvt. Ltd. (GST AAR Maharashtra)
In In re Candor Foods Pvt. Ltd., the applicant filed an advance ruling application before the Maharashtra Authority for Advance Ruling under Section 97 of the CGST Act and MGST Act seeking clarification on the GST classification of its products marketed as “LadduBars.” The primary issue raised was whether these products should be classified as “chikki” under HSN 1704 or as “sweetmeats” under HSN 2106, along with the applicable tax rate. The applicant also sought specific classification under the appropriate HSN code for various product variants, including Methi Dryfruit Laddubar, Dry-fruit Instant Energy Laddubar, Gondh Dry Fruit Laddubar, Wholesome Millet Laddubar, and Kamarkas Vitality Laddubar.
Subsequently, the applicant submitted an email dated 26.12.2025 stating that it no longer wished to pursue the clarification sought and requested withdrawal of the application filed on 12.06.2024. The withdrawal request was made voluntarily and unconditionally.
The Authority accepted the request and allowed the withdrawal without examining the merits or detailed facts of the case. As a result, no ruling or clarification was issued regarding the classification or taxability of the products. The application was accordingly disposed of as withdrawn vide order dated 08.01.2026.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017[hereinafter referred to as “the CGST Act and MGST Act” respectively] M/s. Candor Foods Pvt. Ltd., the applicant is seeking an advance ruling in respect of the following questions.
1. Will the above ladduBars be treated as chikki (HSN 1704) or Sweetmeats (HSN 2106) as per GST classification? What will be their classification under respective HSN along with applicable tax rate thereon?
