|
Case Title |
K Swaminathan |
|
Court |
Appellate Authority for Advance Ruling, Kerala |
|
Honorable Judges |
Member Shyam Raj Prasad and Member Rathan U Kelkar |
|
Citation |
2021 (12) GSTPanacea 42 HC Kerala Order No. AAR/16/2021 |
|
Judgement Date |
14-December-2021 |
|
Council for Petitioner |
Mr Seshadri Nadan |
|
Council for Respondent |
Not applicable |
|
In favour of |
Respondent |
|
Section |
Section 100(1) of the CGST Act,2017 |
The Appellate Authority for Advance Ruling, Kerala bench of Member Shyam Raj Prasad and Rathan U Kelkar, held that held that such products would attract tax at 12%, even if these commodities were unbranded..
FACTS OF THE CASE
The applicant, K Swaminathan, was a Palakkad based supplier of various kinds of chips (including salted and masala varieties) made out of Jackfruit, Banana, Potato. All these were sold without a brand name. He also sold un-branded Halwa and roasted and salted groundnuts and cashew nuts. He contended that these products are classified as ‘Namkeen” under Entry 101A of Schedule I of Central Tax (Rate) Notification No.1 of 2017 and would attract GST at 5% only.
COURT HELD
The GST-AAAR agreed that Halwa, which is made by cooking maida-flour in oil and adding sugar and flavourings will be taxed at 5%. However, the other products would be taxed under various specific heads at 12%.
It should be noted that these rulings, unlike judicial orders, do not set a precedent. However, they do have persuasive value in GST assessment
ANALYSIS OF THE JUDGEMENT
As per the above case we analyse that GST @12% applicable on unbranded pre-packaged namkeens & salted/flavoured potato chips.
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