Case Law Details
In re Swaminarayan Foods Pvt.Ltd. (GST AAR Gujarat)
Question: Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof?
Answer : The product ‘Fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Fried Fryums’ as per Sl. No. 23 of Schedule III of Notification No.1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification No.1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, (Gujarat)
The applicant M/s. Shree Swaminarayan Foods pvt.ltd. located at Survey No.88, P2 Jasdan Rajkot Bhavnagar Highway, Gujarat-360060 are engaged in the manufacture and supply of Fryums and different types of Namkeen/Farsan. The applicant has stated that the aforesaid item prepared from maida is purchased as raw material from market which is in unfried form; that the same is first fried and thereafter various masala powders are applied and packed in small packets for being sold; that the aforesaid fryums are sold by the applicant in different shapes and sizes such as alphabets, rings, stars etc. According to the applicant, it is a settled legal position that Fryums are Pappad and since pappad is tax free/exempt as per tariff item 19059040, the Fryums manufactured and sold by the applicant would also be exempt from payment of any tax. The applicant has relied on the following judgements in support of their contention:
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