Extruded raw Stick classifiable under HSN code 21069099

In re Tulsiram Food Products (GST AAR Uttar Pradesh)

Q-1 What will be the Applicable CGST & SGST Tax rate on the final products  namely ‘Namkeen’   in the circumstances  after  fulfilling the condition of affidavit for disclaimer, use of unregistered  brand, name, symbols  etc and use  of such disclaimer in the final products ?

Ans- 1 If the Applicant Voluntarily  forego their actionable claim  or  enforceable right on brand name on the final products namely “Namkeen” in the manner as prescribed under the  Notification 1/2017 C.T. (Rate) dt. 28.06.2017 THE APPLICABLE RATE of Central Tax  and State Tax would be 2.5% each (cumulative 5%).

Q-2 What will be CSH/HSN code alongwith Applicable Tax rate of the final products namely “Extruded raw Stick”?

Ans- The  CSH/HSN code of the final products namely “Extruded raw Stick” is 21069099 Attracting rate of tax @ 9% each under Central and State Tax (cumulative 18%).

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