Kerala AAR Clarifies HSN and GST Rate for Icing Sugar

In re ROS products (GST AAR Kerala) The Goods and Services Tax (GST) Authority for Advance Rulings (AAR) in Kerala has clarified the HSN (Harmonised System of Nomenclature) code and applicable GST rate for Icing Sugar in response to an application by M/s ROS Products, a food products business. The applicant sought a definitive ruling as Icing Sugar was being sold under two different HSN codes (1701 at 5% GST and 1702 at 18% GST), creating uncertainty. The applicant contended that Icing Sugar is manufactured by pulverizing refined sugar (HSN 1701) with a small percentage (not more than 4% by w...