In re Alisha Foods (GST AAAR Madhya Pradesh)
AAAR held that –
(i) The product ‘fried Fryums’ manufactured and supplied by Appellant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.
(ii) Goods and Service Tax rate of 18% (CGST 9% + SGST 9% or IGST 18%) is applicable to the product ‘fried Fryums’ as per Sl. 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 Tax (Rate) dated 30.06.2017,, as amended, issued under the SGST Act, 2017 or IGST Act, 2017.
Read Also AAR: Fried Fryums’ classifiable under Tariff Item 21069099
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, MADHYA PRADESH
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MPGST Act are mirror image of each other except for certain specific provisions. Therefore, unless a specific mention is made to such dissimilar provisions, a reference to the CGST Act would mean a reference to the similar provisions under the MPGST Act and vice-versa. At places we may refer it as GST Act.
2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017 [hereinafter also referred to as “the CGST Act and MPGST Act”] by M/s. Alisha Foods (hereinafter also referred to as the “appellant”) against the order of Authority for Advance Ruling No.20/2019/A.A.R/R-28/43 dated 28.11.2019.
3. BRIEF FACTS OF THE CASE
1. The Appellant i.e. M/s Alisha Foods is a partnership Concern having its place of business at 24, MirzaWadi, Ujjain-456006, inter-alia engaged in the. Manufacturing and trading of Fried Fryums, Namkeens and Popcorns which are ready to eat under the brand name of Target & School Times. The Appellant is a registered concern in GST Act, 2017 having GSTIN — 23ABBFA7513N1ZI.
2. That the Appellant filed an application seeking advance ruling under section 97 (2) of CGST Act, 2017 MPGST Act, 2017 and IGST Act, 2017 for correct classification of “Papad and Papad Fryums of different shapes, sizes and varieties (commonly known as Fried Fryums)” manufactured by Appellant and thereafter sold to intra-State and inter-State persons and for determination of HSN Code and GST Applicable rate on such fried fryums.
3. The Ld. Advance Ruling Authority vide order dated 28/11/2019, passed in Appeal No. 20/2019 u/s 98 (2) of CGST Act, 2017, has held as under :
