Case Law Details
In re Alisha Foods (GST AAR Madhya Pradesh)
Heading 2106 is an omnibus heading covering all kind of edible preparations, not elsewhere specified or included. Chapter Note 5 provides an inclusive definition of this heading and covers preparations for use either directly or after processing, for human consumption. In 5(b) above preparation for use after processing has been included and mentioned therein such as cooking, dissolving or boiling in water, milk or other liquids. Obviously, the term ‘such as’ is purely illustrative but not exhaustive and therefore processing includes frying also, hence fried goods are also covered under chapter head 2106 which is ready for human consumption. Further, Chapter Note 6 pertaining to Tariff Item 2106 90 99 also provides inclusive definition and products mentioned therein are illustrative only.
Taking all these aspects into consideration, it is held that the product ‘Fried Fryums’ is appropriately classifiable under Tariff Item 2106 90 99.
SI. No. 23 of Schedule III of issued under the CGST Act. 2017 and corresponding Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the GGST Act. 2017 covers “Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia. mixture, chabena and similar edible preparations in ready for consumption form, khakhra. chutney powder, diabetic foods]” falling under Heading 2106. Therefore. Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Fried Fryums’ as per SI. No. 23 of Schedule III of Notification No. 1/2017 -Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State fax (Rate) dated 30.06.2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.
Read Also AAAR: Fried Fryums classifiable under Tariff Item 2106 90 99
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