In re Shyarn Sundar Sharma (GST AAR Uttar Pradesh)
Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 amended till date?
Ans- The HSN code of the product namely ‘Popcorn’ is 19041090 Attracting Rate of Tax @9% each under Central and State Tax (cumulatively 18%) as per Sl.No. 15 of schedule III of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 as amended.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017
1. M/s Shyarn Sundar Sharma, 21, Icon Vatika Vigyan Vihar, Bharmoli, Ahir Road, Agra-282009 (hereinafter referred to as the ‘applicant’) is an individual planning to initiate a business of manufacturing and sale of eatable item ready to eat ‘Popcorn’ with various flavors in retail packs under the Brand name ‘Yo Popcorn’. The brand name will be registered under the applicable laws. As of now, the applicant is not registered under GST and he is desirous of obtaining GST registration for this business
2. The applicant has submitted application for Advance Ruling dated 05.10.2020 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question-
“What should be the classification and GST rate on supply of Popcorn under Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 amended till date?”
3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant.
4. The applicant has submitted that-
(i) the applicant is desirous of obtaining registration under CGST Act for undertaking business of selling eatable items and hence covered under the definition of the term “applicant” for the purpose of presenting the application before the Advance Ruling Authority under the GST Regime
(ii) The raw material ingredients for preparation of the product ‘Popcorn’ are:-
