In re Anand Products (GST AAR Madhya Pradesh)
Whether the product ‘Anna Malai Mithai’, manufactured and supplied by the applicant containing the ingredients Sugar, Vegetable Fat, Skimmed Milk Powder, Whey Powder, Emulsifier and other permitted Flavour’s, which is identical to the commonly known Indian sweet ‘Rabdi’, should be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk constituents?
On question that Whether the product “Anna Malai Mithai”, manufactured and supplied by the applicant be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk constituents, this authority is of opinion that the impugned product “Anna Malai Mithai” as described in the Application will merit classification under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH
1. The present application has been filed u/s 97 of the Central Goods and Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s ANAND PRODUCTS Khasra no. 329/2, PaldaNemawar Road, Near Mamaji Toll KantaGali, Indore (M.P) 452020 (hereinafter referred to as the Applicant), registered under the Goods & Services Tax.
The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act.
2. BRIEF FACTS OF THE CASE AND SUBMISSION OF THE APPLICANTS IN THEIR APPLICATION IS AS UNDER –
2.1. The Applicant is engaged in the manufacture and supply of confectionary and dairy/sweet products. The applicant primarily manufactures dairy/sweet products and confectionery items like milk chocolates, milk compound chocolates, candies andlollypops.
2.2. One of the products that the applicant manufactures and sells the same under the brand name “Anna Malai Mithai”. As per the applicant, it is “Rabdi” recognized as a ‘Mithai’ or ‘Misthan’ in the common parlance. It contains the following ingredients:
i. Sugar
ii. Vegetable Fats
iii. Skimmed Milk Powder
iv. Whey Powder
v. Emulsifiers
vi. Flavours
2.3. The product “Anna Malai Mithai” is marketed in small sachets of around 3.5 to 4 grams each.58 such sachets are then packed into a larger pack which are sold to distributors and retailers and the end customer then buys such small sachetsfor consumption. The Nutritional Information per 100g of product is approx, as under:
