GST Rate on Pizza topping Classifiable under HSN 2106 90 99 & taxable at 18%: AAAR
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 17 March, 2022
Latest from Taxmann
Case Details: Appellate Authority for Advance Ruling Haryana Khera Trading Company, In re - [2022] 136 taxmann.com 196 (AAAR-Haryana)
Judiciary and Counsel Details
-
- Dr. Amit Kumar Agrawal and Anil Kumar Jain, Member
Facts of the Case
The appellant was engaged in the distribution of various dairy and non-dairy products. It filed an application for advance ruling to determine classification and taxability of pizza toppings. The Authority for Advance Ruling held that pizza topping can’t be classified under heading 0406 as process cheese; instead it would be classifiable under heading 2106. It filed appeal against the order.
AAR Held
The Appellate Authority for Advance Ruling observed that product pizza topping contains 22% vegetable fat as compared to mozzarella cheese of 14.5%. The vegetable fat (which is major ingredient in impugned product) is not a prescribed ingredient for processed cheese. Therefore, the product pizza topping would not qualify to be classified under heading 0406 as cheese is not the major ingredient. The product pizza topping being edible preparation for human consumption, would merit classification under Chapter 21. As the product would not fall under specific entry, it would be classifiable under the residual entry ‘food preparations not elsewhere specified’ under tariff item 2106 90 99 and chargeable to GST at 18%.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
