Case Law Details
In re Mountain Trail Foods Private Limited (GST AAR Karnataka)
a) Applicability of rate of GST on the packed food products
The sale of packed items like packaged food products which cannot be consumed as is basis and that needs further cooking operations and other packaged food products which are not processed by the applicant and sold as purchased are taxable at the appropriate rates and are not covered under the tax rate applicable to Group 99633 (HSN Code) as those relates only to services.
Loose leaf Masala Tea, Assam Premium Tea, Green Tea, Dip Tea bags of various variant, which cannot be consumed as is basis, as they are normal FMCG products used for preparation of tea and need further cooking preparation and other packaged products like Chai bottle, Cake Rusk, Multigrain biscuits of various brands / co-branded products.
All the supply of goods which are enlisted in the list produced by the applicant are taxable as supply of goods and at rates applicable as per Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 and amended time to time.
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