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Case Law Details

Case Name : In re  M/s. Italian Edibles Private Limited (GST AAR Madhya Pradesh)
Appeal Number : Case No. 09/2018/ & Order No. 13/2018
Date of Judgement/Order : 18/09/2018
Related Assessment Year :
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In re M/s. Italian Edibles Private Limited (GST AAR Madhya Pradesh)

product in question i.e. ‘Militry Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main ingredients with Emulsifiers etc. put up in small sachet/pouch in semi-liquid (paste) consistency, ready for consumption. The product cannot be termed as Dairy Product or Sugar Confectionery as already discussed above. However, there is no doubt that being edible preparation, manufactured under due license issued by concerned Government authorities, it would merit classification under Chapter 21 i.e. ‘Miscellaneous Edible Products’. Once the chapter is decided, a careful examination of different entries under Chapter 21, the quest for appropriate classification rests finally at 2106 90 99, the residual entry, as the product itself does not find specific place anywhere else in the Chapter 21. We thus conclude that the impugned product viz. ‘Militry Malai Mithai’ would merit classification as Miscellaneous Edible Product under Chapter Heading 2106 90 99, as ‘Sweetmeat’ and chargeable to GST as applicable.

Having observed as above, we further hold that the impugned goods shall be aptly classifiable under Chapter Head 2106 90 99 as ‘Sweetmeats’ and shall be entitled to benefit of Notification No.01/2017-Central Tax (Rate) dtd.28.06.2017 (as amended) and corresponding notification under MPGST Act,2017 at present attracting GST @5% Adv. [(2.5% CGST + 2.5% SGST) or 5% IGST as the case may be) as envisaged under Serial Number 101 Schedule Ito the said Notification.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MADHYA PARDESH

1. BRIEF FACTS OF THE CASE:

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