COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED,Shelled,Cashew kernel, broken with GST tax rates. The salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% -CGST + 6% SGST] as per Entry at SI No. No. As what is sold is not a NUT or SQUASH of any fruit, this entry is not attracted. Calculate monthly Pension & Tax Benefits through Cleartax NPS Calculator. Do much more than verifying HSN/SAC codes with ClearTax GST, India's most trusted billing and GST solution where reconciliation is made easy through intelligent inbuilt validations and tools. Kerala Authority for Advance Ruling has given Ruling wherein HSN Codes and GST Rates of Jackfruit Chips, Banana Chips, Sarkarai Varatty, Halwa, Salted and Ro. In common / commercial parlance, NAMKEEN means SAVOURY SNACK that is ready to eat and is a food product prepared by applying salt, masala and the like. 08134090. GST Tax rates search from product name or SAc/HSN. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. All HS Codes or HSN Codes for cashew husk with GST Rates. Kindly note that we are not responsible for any wrong information. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 reads as follows; On a plain reading of the above entry it is evident that all the products that fall under Chapter Heading 2008 of the Customs Tariff Act, 1975 attract GST @ of 12 % [6% CGST + 6% SGST]. Tricks And Tips To File Correct Gst Returns, States And State Codes Under Gst And Gst Number. Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. HS Code: 80132 Name: Cashew nuts, shelled dri Parent Code: 801 Children HS Codes: Looking to export Cashew nuts, shelled dri from India? Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. 4. It does not . Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Accordingly, applying the principles of interpretation in Rule 2 of the General Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975 the Jackfruit Chips, Tapoica Chips and Potato Chips (Whether salted/ masala or otherwise) are classifiable under Tariff Heading 2008 19 40 of the Customs Tariff Act, 1975. You can search GST tax rate for all products in this search box. 7.7. Origin Chapter: Chapter 80 Disclaimer: Rates given above are updated up to the GST (Rate) notification no. You can GST on chapter 08 by visiting this link. 40 of Schedule II ofNotification No.01/2017 Central Tax (Rate) dated 28.06.2017. The matter has already been discussed in the advance ruling No.KER/66/2019 dated 30.09.2019 of the Kerala Authority for Advance Ruling and ruled that the same item is taxable at the rate of 12%. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. 08051000, 08052000, 08054000, 08055000, 08059000. Therefore, it is evident that the entry is a residuary entry in respect of edible preparations and hence the edible preparations shall be classified under this entry only if the same are not classifiable under any of the other specific entries for edible preparations. So, a product can be classified under HSN 2008 only if it is not classified under any other Chapter or subheading of Chapter 2008. (Edible fruit and nuts; peel of citrus fruits or melons) of ITC (Indian Tariff Code). Vegetable Products. GST Rates & HSN Codes on Fruits & Dry Fruits - Mangoes, Apples, Guava, Cashew & Nuts - Chapter 8 Table of Content Table of Content HSN Codes for Non-Edible Animal Products: HSN codes and GST rates for Non - Edible Animal Products that fall under HSN chapter 8 includes Animal Hair, Shells, Bone, Feathers & Skin GST Rates & HSN Codes on Fruits & Dry Fruits - Mangoes, Apples, Guava, Cashew & Nuts Disclaimer: Rates and HSN/SAC code given above are updated time to time based on latest notification available. 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 Notification No.01/2017 Central Tax (Rate) dated 28.06.2017? by Name, ICICI Prudential Technology Fund Direct Plan Growth, Aditya Birla Sun Life Tax Relief 96 Growth, Aditya Birla Sun Life Digital India Fund Direct Plan Growth, SBI Technology Opportunities Fund Direct Growth. The procedure to find HS Code with tax rate is very simple. goods. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under. 4.6. This chapter is for Edible fruit and nuts; peel of citrus fruits or melons. In order to submit a comment to this post, please write this code along with your comment: 13a3958802586ea3e69b4c40bd237482. It is now well-settled that bakery products being a word of everyday use, must be construed in its popular sense, meaning that sense which people conversant with the subject matter with which the statute is dealing would attribute to it and it is to be construed as understood in common parlance. Peanut butter and paste, subject to add. How To Find Gst Number Using Pan Or A Person Of Company. Roasted / roasted and salted / salted preparations made out of ground nuts, cashew nut and other seeds are commonly understood as NAMKEENs. Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 ? They have to be classified as Namkeens in view of Supplementary Note No. Chapter / Heading / . Here you can search HS Code of all products, we have curated list of available HS code with GST website. Join the largest network of startups, CA, CS, Lawyers. 4.2. Goods; Services; Schedules S. No. GST rates and HSN code for Cashew Nuts. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. Download Black by ClearTax App to file returns from your mobile phone. Brazil nuts and cashew nuts, otherwise prepared or preserved, nesi. The rate of GST is 5% as per SI.No. There may be variations due to updates by the government. Learn about companies, trademarks, GST and other business problems. They levy tax at the rate of 5% under HSN Code 1903 and accordingly the applicant also classified it under the same HSN Code and levied tax at the rate of 5%. Next 2 digits, (31) represents item or product. The applicant purchases Jackfruit Chips from other registered persons making Jackfruit Chips. COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED,Shelled,Other with GST tax rates. Here you can search HS Code of all products, we have curated list of available HS code with GST website. We are not a law firm and do not provide legal services ourselves. ClearTax is a product by Defmacro Software Pvt. Phone : 011 - 40703001. [Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 & SRO.No.360/2017]. 1 You have to only type name or few words or products and our Ltd. Description: Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled Coconuts : Indias first online magazine on Goods and Services Tax (GST). Therefore, all the vegetable, fruit or nut products or preparations made other than by the processes specified in Chapters 7, 8 or 11 are included in the Chapter 20. For example, to find HS Code and tax rate for loading and unloading charges, type loading charges in above box and click on search button. GST HS Code and rates for Cashew nut | Serach GST hs code and tax rate Showing Result for "Cashew nut" Find GST HSN Codes with Tax Rates Here you can search HS Code of all products, we have curated list of available HS code with GST website. The information on this website is for the purpose of knowledge only and should not be relied upon as legal advice or opinion. Download ClearTax App to file returns from your mobile phone. HS code is classified under chapter 08 water, fruit or vegetable juices, milk and beer) Products Include: Cold Drink, OTHR THAN LEMONADE/AERATED WATERS Products Include: Energy Drinks, Red Bull Energy Drink , Akhrot, *FRUIT PULPOR FRUIT JUICE BASED DRINKS Products Include: Chia Seeds , Walnut Kernels, *OTHER SWEETND FLAVRDWATERS Products Include: Energy Drinks, Red Bull Energy Drink, Drinking Water, Mineral Water, OTHER RECTIFIED SPIRIT Products Include: Drinking Water, Mineral Water, OTHER WHISKEY IN CONTAINERS HOLDING MORE THAN 2 LTR Products Include: Blender, Other Products Include: Red Bull Energy Drink, FLR MEALS ETC OF OTHR AQUATIC INVERTEBRATS Products Include: Drinking Water, Mineral Water, Dog or cat food, put up for retail sale Products Include: Pet Food, Preparations of a kind used in animal feeding (excluding dog or cat food put up for retail sale) Products Include: Pet Food, DOG OR CAT FOOD PUT UP FOR RETAIL SALE Products Include: Food Supplement, Dog/Cat/Pet Food, Chicken , Betel Nut, TOBACCO REFUSE Products Include: Pan Masala, CIGAR AND CHEROOTS Products Include: Pan Masala, HOOKAH OR GUDAKU TOBACCO Products Include: Pan Masala, OTHER MNFRD TOBACCO EXTRCTS AND ESSNCS NES Products Include: Pan Masala. Kindly note that we are not responsible for any wrong information. Search by either product name or HSN Code. Next 2 digits, (01) represents heading number. The information presented on the site is believed to be accurate. 05/2020 dated 16th October 2020 to the best of our information. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. You can use 4 digit HS code to generate your invoices. Chapter 08 The entry at SI No. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA, ADVANCE RULING No. This chapter is for Edible fruit and nuts; peel of citrus fruits or melons. The applicant was granted opportunity for personal hearing on 06.01.2021 by virtual mode. Chapter 20 of Customs Tariff specifically covers Preparations of vegetables, fruits, nuts or other parts of plants. Roasted and salted / salted / roasted preparations made of ground nuts, cashew nuts and other seeds are commonly understood as Namkeens. Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. 2. Salted and masala chips of potato and tapioca is classified under HSN 2008.19.40. HSN Code 0801. Home > HS Codes > (Chapter 6-14 ) - Section II-Vegetable Products > Chapter 8: Edible Fruit and Nuts; Peel of Citrus Fruit or Melons > Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled - Coconuts : Search Global Export Import Trade Data 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude. Ltd. ClearTax offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. HS code is classified under chapter 08 Dried makhana, whether or not shelled or peeled, No Export and Import HSN Codes Prescribed, Cashew Nuts, whether or not shelled or peeled, (inserted w.e.f 14/11/2017 : desiccated coconuts, 08011100, 08011210, 08011220, 08011290, 08011910, 08011920, 08011990, 08012100, 08012200, 08013100, 08013210, 08013220, 08013290, Brazil nuts, dried, whether or not shelled or peeled, Coconuts, fresh or dried, whether or not shelled or peeled, Brazil nuts, fresh, whether or not shelled or peeled, Dried areca nuts, whether or not shelled or peeled, 08021100, 08021200, 08022100, 08022200, 08023100, 08023200, 08024100, 08024200, 08025100, 08025200, 08026100, 08026200, 08027000, 08028010, 08028020, 08028030, 08028090, 08029000, Dried chestnuts (singhara), whether or not shelled or peeled, Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp. 101A of Schedule I ofNotification No.01/2017 Central Tax (Rate) dated 28.06.2017 for those other than put up in unit container and (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. The GST Rate & HSN codes have been arranged as per the best of authors' understanding and are subject to periodic updates as per the law for the time being in force. Chapter 8: Edible Fruit And Nuts; Peel Of Citrus Fruit Or Melons. proof check before taking any action based on information. Have you filed Equalization Levy annual return yet? The Honble CESTAT, New Delhi has observed in Paragraph 8 of its order reported as PEPSICO INDIA HOLDINGS PVT LTD Vs COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, CHANDIGARH-I, [2015 (318) ELT 278 (Tri. 7.1. Cashew nuts, whether or not shelled or peeled, desiccated coconuts: 2.5%: 2.5%: 5% : I: 28: 0802: Dried areca nuts, whether or not shelled or peeled . Whether the classification of jack fruit chips by my supplier under HSN code 1903 is correct? Home / Services / GST rates for Goods and Services as on 01.04.2023 GST Rates. 0801 : Coconuts, Brazil Nuts And Cashew Nuts, Fresh Or Dried, Whether Or Not Shelled Or Peeled Coconuts : 08013210 : Coconuts, Brazil Nuts And Cashew Nuts,Fresh Or Dried, Whether Or Not Shelledor Peeledcashew Nuts Shelled Cashew Kernel, Broken. 4.7. The matter has already been discussed in the advance ruling No.KER/66/2019 dated 30.09.2019 of the Kerala Authority for Advance Ruling and rules that the same item is taxable at the rate of 12%. Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. 40 of Schedule II ofNotification No.01/2017 Central Tax (Rate) dated 28.06.2017. The contention of the applicant is that all the products fall under the category of Namkeens and hence is appropriately classifiable under Customs Tariff Heading 2106 90 and is liable to GST at the rate of 5 % as per entry at SI No. The applicant requested for advance ruling on the following; 1. ), OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - ARECA NUTS ---WHOLE, OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - ARECA NUTS ---SPLIT, OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - ARECA NUTS ---GROUND, OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - ARECA NUTS ---OTHER, OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - OTHER, BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED, BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED - PLANTAINS --- CURRY PLANTAIN, BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED - PLANTAINS --- OTHER, BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED - OTHER --- BANANAS, FRESH, BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED - OTHER --- OTHER, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED, 13/10/2017 1/07/2017, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : FRESH (EXCLUDING WET DATES), DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : SOFT (KHAYZUR OR WET DATES), DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : HARD (CHHOHARA OR KHAREK), DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDDATES : OTHER, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : FRESH, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDFIGS : OTHER, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED PINEAPPLES, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDAVOCADOS, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : GUAVAS, FRESH OR DRIED, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, FRESH, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGOES, SLICED DRIED, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIEDGUAVAS, MANGOES AND MANGOSTEENS : MANGO PULP, DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS,MANGOES, AND MANGOSTEENS, FRESH OR DRIED GUAVAS, MANGOES AND MANGOSTEENS : OTHER, CITRUS FRUIT, FRESH OR DRIED MANDARINS (INCLUDING TANGERINES AND SATSUMAS); CLEMENTINES, WILKINGS AND SIMILAR CITRUS HYBRIDS, CITRUS FRUIT, FRESH OR DRIED - GRAPE FRUIT, INCLUDING POMELOS, CITRUS FRUIT, FRESH OR DRIED LEMON (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA). Potato Chips and roasted / salted / roasted and salted preparations of ground nuts, cashew nut and other seeds supplied / to be supplied by the applicant. Efiling Income Tax Returns(ITR) is made easy with Clear platform. 3. Last 2 digits, (10) represents specific item or product at micro level. : SHELLED, OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : IN SHELL, OTHER NUTS, FRESH OR DRIED, WHETHEROR NOT SHELLED OR PEELED WALNUTS : SHELLED, OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - CHESTNUTS (CASTANEA SPP.) If certain dealers in bakery products make jilabi, halva, gulabjamun and fried food articles such as banana chips, tapioca chips, murukku, pakkavada, etc, it will only show that making of such goods is their individual choice or preference or taste. You have to only type name or few words or products and our 12% rate of GST on fruits and nuts. Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. However, InfodriveIndia takes no legal responsibilities for the validity of the information. The applicant also intends to engage in the supply of salted as well as masala chips made from Tapioca and Potato, roasted / roasted and salted / salted preparations made out of ground nuts, cashew nut and other seeds. 5 Cr from 01 st August 2023. So, chips and Sharkara Varatty are not covered by HSN 2008 and hence do not fall under Entry 40 of Schedule H ofNotification No.01/2017 Central Tax (Rate) dated 28.06.2017. The above result is only for your reference. It was introduced in 1988 by the World Customs Organization (WCO). In this Ruling, the issue whether the products Chakka Chips, Cheema Chakka Chips, Chembu Chips, Kappa Chips, Sharkara Varatty, Kovakkai Vattal and Pavakkai Vattal are NAMKEEN OR NOT was not at all raised or considered. C/o InfodriveIndia Pvt Ltd chapter 20. dated 21st November, 1994. 3 Ply Face Mask Surgical Face Mask Relevant portion of the judgment is reproduced below for easy reference; 7 We are of the view that the approach and conclusion of the Sales Tax Appellate Tribunal is erroneous in law. 4.4. Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions, HSN Code & GST Rate for Dry Fruits & Fruits - Chapter 8. HS Code Description GST% 08013290: OTHER PRPD FOODS OBTND FROM RSTD CRL FLKS Products Include: Haldi , Cashew Husk, Dry Fruits Gift Pack : 5%: Get Fast Access to Cash without Collateral . We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. 19059090. HSN Codes & GST Rates. So, it is a cumulative condition. They have to be classified as NAMKEENS in view of Supplementary Note No.6 of Chapter 21 of Customs Tariff Act. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. 4.5. HSN Code 08013290 for Edible fruit and nuts; peel of citrus fruits or melons. Tax rates are sourced from GST . Last 2 digits, (00) represents specific item or product at micro level. 7.2. After frying, it is sold as such or after mixing it with masala. Chapter 8: Edible Fruit And Nuts; Peel Of Citrus Fruit Or Melons. GST Rates & HSN Codes on Fruits & Dry Fruits - Mangoes, Apples, Guava, Cashew & Nuts - Chapter 8 Disclaimer: Rates given above are updated up to the GST (Rate) notification no. Quicko Support. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website. HS Code. In view of the observations as above, the following rulings are issued; 1. When according to chapter notes and description of tariff items the products are classifiable under specific headings of Chapter 20 they cannot be classified under Heading 2106 as food preparations not elsewhere specified or included. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing. In view of the above, the rules for interpretation of the First Schedule of the Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes are applicable for interpretation of the GST Tariff / Rate Schedule. So viewed, we are of the opinion that the mere fact that banana chips, tapioca chips, murukku, achappam, pakkavada and mixture were sold or marketed by the dealer, who is really a baker, cannot be covered by the entry bakery products within the meaning of those words as occurring in the Kerala General Sales Tax Act.
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