In re M/s. Ramachandran Bror (GST AAAR Kerala)
Product, “Ada”, in sum and substance, is something akin, i.e., similar in character to Vermicelli. Both are made from `maida or rice flour’ or `maida and rice flour’ and are manufactured through an identical process and ada is used for giving richness to certain regional varieties of payasams called Ada Pradhaman and Palada Pradhaman, which are popular in Kerala and certain parts of Tamil Nadu. There is indeed nothing to differentiate ada from vermicelli except for the dies that are used in the manufacturing process which gives it a different shape.
Therefore, applying Rule 4 of the General Rules of Interpretation of the First Schedule to the Customs Tariff Act, 1975 and the principles of classification of goods as settled by the various judgments of the Hon’ble Apex Court as discussed above, “Ada” merits classification under HSN 1902 of the 1st Schedule (Si No. 97 – Seviyan (Vermicelli)) of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 and State Government Notification No. 360/2017 attracting 5% GST.
RELEVANT TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, KERALA
Sub: GST Act, 2017 – Appellate Authority for Advance Ruling constituted U/s 99 of the Kerala State Goods and Services Tax Act, 2017 – Rate of Tax Of ‘Ada’ – Orders issued- reg.
