Classification of Goods, HSN Code and Rate of Tax on Pushti

Last updated: 27 November 2021

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Quick Summary

This Advance Ruling from Karnataka clarifies the Goods and Services Tax (GST) classification and applicable tax rate for a product referred to as 'Pushti'. The ruling was issued by a joint bench of State and Central tax authorities. It provides a definitive answer on how Pushti should be classified under the HSN (Harmonized System of Nomenclature) code, which in turn dictates the rate of tax payable.

Court :
Centre The Principal Commissioner of Central Taxes, Bengaluru North GST

Brief :
Classification of Goods, HSN Code and Rate of Tax on 'Pushti', a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal and Soya in different proportions.

Citation :
KAR ADRG 56/ 2021

THE AUTHORITY FOR ADVANCE RULING IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009
Advance Ruling No.KAR ADRG 56/ 2021 Dated : 29.10.2021
Present:
1. Dr. M.P. Ravi Prasad Additional Commissioner of Commercial Taxes . . . Member (State)
2. Sri. T. Kiran Reddy Joint Commissioner of Customs & Indirect Taxes . . . Member (Central)

Please find attached the enclosed file for the full judgement.

FAQ :

The purpose of this Advance Ruling is to clarify the correct HSN code and the applicable rate of GST for the product 'Pushti'.

The Advance Ruling was issued by the Authority for Advance Ruling in Karnataka, comprising members from both the State and Central GST authorities.

HSN stands for Harmonized System of Nomenclature. It is an internationally recognized system used to classify traded products, which determines the tax rate applicable.

The main subject of the ruling is the classification of goods and the determination of the rate of tax for a product named 'Pushti'.