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HSN code and GST Tax Rate of the following Bakery products

31 March 2023

What is the HSN code & GSTTax rate of bakery products like banana chips, potato chips, mixer, pakkavada etc. which are fried in oil

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2 Replies

SANGAMESWARAN.N (Senior accountant) (116 Points)
Replied 31 March 2023

Jackfruit Chips, Banana Chips, Sharkara Varatty and salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 2008.19.40 is liable to GST at the rate of 12%. Halwa is appropriately classifiable under Customs Tariff Heading 2106 90 99 and is liable to GST at the rate of 5%. Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading 2008.19.10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under Customs Tariff Heading 2008.19.20 and is liable to GST at the rate of 12%.

Authority for Advance Ruling — GST on various food items such Banana Chips, Halwa etc. – The applicant is engaged in business as a supplier of goods such as Banana Chips, Jackfruit Chips, Sharkaraivaratty and Halwa without brand name. The applicant sought an advance ruling as to whether Jackfruit Chips, Banana Chips, Banana Chips (masala) sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN Code 2106.90.99 and taxable under Entry 101A of Schedule of CTR Notification No. 1 of 2017; whether the commodities Sharkarai varatty and Halwa sold without BRAND NAME are classifiable as SWEET MEATS and covered by HSN Code 2106.90.99 and taxable under Entry 101A of Schedule of CTR Notification 1 of 2017; whether roasted and salted / salted / roasted preparations such as of Ground nuts, Cashew nut and other seeds are NAMKEENS and when sold without a brand name, can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1/2017; whether salted and masala chips of Potato and Tapioca are classifiable as Namkeens and when sold without a brand name, can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017. Held that:- The Hon’ble Authority for Advance Ruling held that the Jackfruit Chips and Banana Chips are classifiable under CTH 2008.19.40 and liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017. Sharkara Varatty is classifiable under CTH 2008.19.40 and is liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017. Halwa is appropriately classifiable under CTH 2106 90 99 and is liable to GST at the rate of 5% as per SI No. 101 of Schedule I of Notification No. 01/2017 – CTR dated 28.06.2017. Roasted / salted / roasted and salted Cashew nuts are classifiable under CTH 2008.19.10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under CTH 2008.19.20 and is liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017. The salted and masala chips of Potato and Tapioca are classifiable under CTH 2008.19.40 and is liable to GST at the rate of 12% as per Entry at SI No. No.01/2017 CTR dated 28.06.2017.