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Fortified Rice Kernels FRK classifiable under HSN 19049090
Case Law Details
- Case Name
- In re JVS Foods Pvt Ltd (GST AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Punjab, Advance Rulings
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In re JVS Foods Pvt Ltd (GST AAR Rajasthan)
Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)?
The applicant made a contention in submission that Department has treated ‘Fortified Milk’ on similar footing to normal milk in GST perspective vide Circular No. 52/26/2018-GST dated 09.08.2018. This contention is not tenable as fortified milk is a final consumable product, while FRK is not. The FRK has to be blended wi...
