Fortified Rice Kernels FRK classifiable under HSN 19049090

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...