Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed supply attracting the rate of tax of the product attracting the highest rate of tax. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-04-2019
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
M/s Britannia Industries Limited, Plot No .74B and 74C ,Sector II, Bidadi Industrial area, Shanumangala post, Ramangara, Karnataka (herein after referred to as ‘Applicant) having GSTIN number 29AABCB2066P1ZB, have filed an application, on 16.05.2018, for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with rule 104 of CGST Rules 2017 85 KGST Rules 2017, in form GST ARA-01. They also enclosed copies of challans for Rs.10,000/- (CGST of Rs.5,000/- vide CIN No. HDFC18042900420636 dated 26-04-2018) and (KGST of Rs.5,000/- vide CIN No.HDFC18042900415025 dated 26-04-2018)
2. The Applicant Company is engaged in manufacturers of various food products like biscuits, breads, cakes and rusks etc., and offers certain product as free along with supply of the main product without any change in the price of the main product, as part of their sales promotion.
3. In view of the above, the Applicant has sought for Advance Ruling on the following question.
Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed supply attracting the rate of tax of the product attracting the highest rate of tax.
4. The Applicant authorized Sri Shivadas, Advocate, M/s Lakshmikumaran & Sridharan and the said authorized representative appeared for personal hearing proceedings on 29.05.2018, before this authority and submitted their arguments along with written submissions, on the aforesaid issue.
5. The Applicant, vide their letter dated 02.04.2019, has requested to permit them to withdraw the application filed for advance ruling quoting the reason that the Central Board of Indirect Taxes and Customs has issued certain clarification on the issue raised by the company.
6. In view of the above, we pass the following
The application filed by the Applicant for advance ruling is disposed off as withdrawn.