5% GST applicable on packed & branded Pushti: Karnataka AAR

In re Devanahalli and Hosakote Taluks MSPC (GST AAR Karnataka) Karnataka AAR ruled that 5% GST applicable on packed and branded Pushti The Hon’ble Karnataka Authority for Advance Ruling (Karnataka AAR) in the matter of M/s. Devanahalli and Hosakote Taluks MSPC [Advance Ruling No. KAR ADRG 56/2021 dated October 29, 2021], ruled that Pushti is classified under HSN code 1106. If unbranded it attracts nil Goods and Services Tax (“GST”) as per S. No. 78 of Notification No. 2/2017-Central Tax (Rate) dated June 28, 2017 and if branded and packed it attracts 5% GST as per S. No. 59 of Schedule I...