2018 (12) TMI 476 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2019 (20) G. S. T. L. 170 (A. A. R. – GST) – Classification of an item – tutty-fruity – Whether Tutti-fruity be classified under HSN 08111010 or 20060000? – Held that:- The Customs Tariff Act, 1975 including the Section & Chapter Notes, General Explanatory Notes shall apply to the classification of the goods under GST also – Chapter 8 of the Customs Tariff Act of India relates to Edible fruits and nuts; peels of citrus fruit or melons. Tariff item 0811 deals with “fruits and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
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It becomes evident that the main requirement for a commodity to be classified under the tariff heading 08.11 must be: They are fruits and nuts, a. uncooked or cooked by steaming or boiling in water; b. frozen; c. Whether or not containing added sugar or other sweetening matter – The explanatory notes also provide tha
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eeraj Agarwal, Partner ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. M/s. Wonderfrutz Products, (called as the Applicant hereinafter), having its registered office at No.80, Masthi Road, Mylandahalli Village, Kudaynoor Post, Malur Taluk, Kolar District, having GSTIN number 29AACFW4389C1ZW, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-Ol discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a partnership firm engaged in the manufacture and selling of Tutty-fruity and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: a) Whether Tutti-fruity be classified under HSN 08111010 or 20060000. 3. The applicant furn
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1 and 2006. The description given by these HSN codes are as follows: i. Chapter 8, HSN Code 0811 reads as Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, Code 0811 10 10 containing added sugar. ii. Chapter 20, HSN Code 2006 00 00 reads as Vegetables, fruits, nuts, fruit peel and Other parts of plants, preserved by sugar (drained, glace or crystallised) d. The process of preparation of tutti-frutti, as furnished by the Applicant, is as under: i. Raw papaya is peeled, stored in brine solution, cut into cubes ii. Next it is washed and boiled in water and cooked with sugar, colour, presentative, citric acid until desired quality is attained iii. Once ready the product is dried and packed for sale. e. The product Tutti-frutti is primarily candied raw papaya and both chapters 8 and 20 cover fruits. However, on analysis of the process of preparation, boiling is an essential part of the process and ch
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e following clauses, with regard to classification of goods under GST, at explanation to the said Notification. (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. In view of the above, the Customs Tariff Act, 1975 including the Section & Chapter Notes, General Explanatory Notes shall apply to the classification of the goods under GST also. 4.3 Chapter 8 of the Customs Tariff Act of India relates to Edible fruits and nuts; peels of citrus fruit or melons. Tariff item 0811 deals with fruits and nuts, uncooked or cooked by steaming or boiling in water, frozen, w
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he expressions chilled and frozen , see the General Explanatory Note to this Chapter) Fruit and nuts which have been cooked by steaming or boiling in water before freezing remain classified in this heading. Frozen fruit and nuts cooked by other methods before freezing are excluded (Chapter 20) Frozen fruit and nuts to which sugar or other sweetening matter has been added are also covered by this heading, the sugar having the effect of inhibiting oxidation and thus preventing the change of colour which would otherwise occur, generally on thawing out. The products of this heading may also contain added salt. 4.3.2 The explanatory notes also provide that the heading 08.11 applies to fruits which may have been cooked by boiling and are then frozen. In the instant case the flow chart provided by the applicant, though shows boiling of the fruit, does not indicate the freezing of the fruit consequent to processing. Therefore, we are of the opinion that the product as presented by the applican
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h boiling, water (which softens the material and facilitates penetration of sugar) and then by repeated heating to boiling point and storage in syrups of progressively increasing sugar concentration until they are sufficiently impregnated with sugar to ensure their preservation. The principal products preserved by sugar are whole fruit or nuts (cherries, apricots, pears, plums, chestnuts (marrons glaces), walnuts etc.), sections or pieces of fruit (oranges, lemons, pineapples, etc.), fruit-peel (citron, lemon, orangey melon etc.), other parts of plants (angelica, ginger, yams, sweet potatoes, etc.) and flowers (violets, mimosa, etc.) Drained products are prepared by using a syrup (e.g. a mixture of invert sugar or glucose with a proportion of sucrose) which does not crystallize on exposure to the air. After impregnation the excess syrup is drained off leaving the product sticky to the touch. Glace products are obtained by dipping the drained product in a sucrose syrup which dries as a
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