Case Law Details
In re Krishna Bhavan Foods & Sweets (GST AAAR Tamilnadu)
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
The subject appeal has been filed under Section 100 (1) of the Tamilnadu Goods & Services Tax Act, 2017/Central Goods & Services Tax Act 2017 by M/s. Krishna Bhavan Foods and Sweets (herein after referred as the Appellant), having their registered office at No. No.402,Big Bazzar Street, Gandhi Market, Triehy 620 008. They are manufactures of ready to prepare cook products like Dosai Mix, Tiffen Mix, Sweet Mix, Health Mix, Porridge Mix etc , in the name of “KRISHNA” and are registered under GST vide Registration No. 33AAFPR8076E1ZK. The appeal is filed against the Order No. 24/AAR/2021 Dated: 18.06.2021 passed by the Tamil Nadu State Authority for Advance ruling on the application for advance ruling filed by the appellant.
2.1 The appellant stated that they are manufacturing and selling the mixture of flour of grains/cereals, pulses mixed with spices and condiments, that their products are mainly used for preparing Indian Dishes like Idly Mixes, Dosai Mixes, Tiffen Mixes (Adai Mavoo, Millet Adai Mix, Uzhunthakali Mavoo, Ready Idiyappam, Bajji Mix), Health Mixes and Porridge Mixes.
2.2 They stated further that the order of the Authority for Advance Ruling is against the facts and settled proposition of Law, that the Authority for Advance Ruling failed to consider the nature of the business of the applicant, that the Advance Ruling Authority’s finding that the applicant’s product is falling under entry no.23 of Schedule-Ill of notification No. 1/2017-C.T (Rate) dated 28.06.2017 and entry no.23 of Schedule-III of notification No. Il(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No.62, dated 29.06.2017 falling under HSN code 2106 and gave a finding that the same would not fall under Entry No.59 falling under HSN code 1106 and Entry no.25 falling under HSN Code 0713 of Schedule-I Of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on all these products is 18% (9% CGST + 9% SGST) and that such findings are erroneous in the eyes of law and in facts.
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