ROS products ., In re
Date: October 28, 2024
Subject Matter
Icing sugar is classifiable under HSN code '1701 99 90' attracting 12% GST as its essential character is that of sugar
Summary
M/s ROS Products sought clarification on the HSN code and GST rate for icing sugar. Contentions: The applicant asserted that icing sugar could fall under HSN code 1701 (5% GST) or HSN code 1702 (18% GST). They provided details on icing sugar defined…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s ROS Products, Chittattukara, Kakkanadu, Kochi, 682030 (hereinafter referred to as the applicant) is in the business of food products and registered under GST Act 2017 bearing GSTIN 32AADFR3654E1ZJ. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notifications issued there under shall inclu…