{"id":70375,"date":"2024-11-08T19:58:06","date_gmt":"2024-11-08T14:28:06","guid":{"rendered":""},"modified":"2024-11-08T19:58:06","modified_gmt":"2024-11-08T14:28:06","slug":"halwa-branded-by-applicant-classified-as-sweetmeat-under-gst-not-namkeen-despite-same-hsn-code","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70375","title":{"rendered":"Halwa branded by applicant classified as &#8220;sweetmeat&#8221; under GST, not &#8220;namkeen&#8221; despite same HSN code."},"content":{"rendered":"<p>Halwa branded by applicant classified as &#8220;sweetmeat&#8221; under GST, not &#8220;namkeen&#8221; despite same HSN code.<br \/>Case-Laws<br \/>GST<br \/>Packed halwa purchased from an outsourced manufacturer and marketed under the applicant&#39;s brand name is classifiable under HSN Code 2106 90 as &#8220;sweetmeats&#8221; and taxable at 2.5% CGST under Entry No. 101 of Schedule I of Notification No. 1\/2017 Central Tax (Rate), dated 28-06-2017. Despite the same HSN 2106 90 appearing in Schedule II covering &#8220;Namkeens,&#8221; when a specific item <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=82932\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Packed halwa purchased from an outsourced manufacturer and marketed under the applicant&#8217;s brand name is classifiable under HSN Code 2106 90 as &#8220;sweetmeats&#8221; and taxable at 2.5% CGST under Entry No. 101 of Schedule I of Notif<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70375","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70375"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70375\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}