Potato Products including Salted Flavoured Chips, Mixture, Sev Mamra etc. Attract 12% GST: Gujarat AAR [Read Order]

The Gujarat Authority for Advance Ruling (AAR) has ruled that 12% GST would be applicable on the potato products like salted and flavoured potato chips, mixture, sev mamara etc.

Applicant, Prajapati Keval Dineshbhai, was an unregistered person who intended to establish a manufacturing plant to produce potato products like salted and flavoured Potato Chips, Potato Sev, Potato Chivda, etc.  had sought advance ruling to determine the rate of GST applicable on these products.

Meet Jadawala, who appeared for the applicant contended that the applicant products being unbranded would be eligible for GST@ 5% as it had covered under Entry No l0l A, Schedule of Notification No. ll20l7-CT (RATE) dated 28-6-2017.

The two member Bench of Amit Kumar Mishra and Milind Kavatkar had observed  that the entry No l0l A, Schedule 1  of notification No. ll20l7-CT (RATE) dated 28-6-2017 had been amended and “unbranded “ was substituted by  pre-packaged and labelled  with effect from July 7, 2022.The bench  had also observed that the supply of potato products like salted and flavoured Potato Chips, Potato Sev, Potato Chivda, etc. were pre-packaged and labelled  hence would not be  eligible for GST @5% as per entry No. 10lA of Not. No. l/2017-CT. The Bench further ruled that hence the applicant products would be covered under pre-packaged and labelled would attract 12% GST.

The Gujarat Authority for Advance Ruling (AAR) has ruled that 12% GST would be applicable on the potato products like salted and flavoured potato chips, mixture, sev mamara etc.

Applicant, Prajapati Keval Dineshbhai, was an unregistered person who intended to establish a manufacturing plant to produce potato products like salted and flavoured Potato Chips, Potato Sev, Potato Chivda, etc.  had sought advance ruling to determine the rate of GST applicable on these products.

Meet Jadawala, who appeared for the applicant contended that the applicant products being unbranded would be eligible for GST@ 5% as it had covered under Entry No l0l A, Schedule of Notification No. ll20l7-CT (RATE) dated 28-6-2017.

The two member Bench of Amit Kumar Mishra and Milind Kavatkar had observed  that the entry No l0l A, Schedule 1  of notification No. ll20l7-CT (RATE) dated 28-6-2017 had been amended and “unbranded “ was substituted by  pre-packaged and labelled  with effect from July 7, 2022.The bench  had also observed that the supply of potato products like salted and flavoured Potato Chips, Potato Sev, Potato Chivda, etc. were pre-packaged and labelled  hence would not be  eligible for GST @5% as per entry No. 10lA of Not. No. l/2017-CT. The Bench further ruled that hence the applicant products would be covered under pre-packaged and labelled would attract 12% GST.

To Read the full text of the Order CLICK HERE

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