Page 136 - GSTL_21st May 2020_Vol 36_Part 3

382 GST LAW TIMES [ Vol. 36
skinned or split” under the Central Goods and Services Tax Act,
2017 and under Karnataka Goods and Services Tax Act, 2017.
(b) The applicant states that the Bengal gram grown by the agricultur-
ists contain impurities like dust, mud, sticks etc. and after purchas-
ing the goods, they are packed in gunny bags and transported and
sent for cleaning to remove the sand and other impurities. Subse-
quently, the gram is graded. After that grading, the gram is again
cleaned and sent for pre-heating by 110 degrees centigrade for re-
moving the water content if any in the gram in a spiral conveyor
and temporarily held in sacks or wooden tanks for nearly 8 hours
for cooling naturally.
(c) The applicant states that they prepare for second heating of the
same Gram by sprinkling with water and then dried and heating
again at 210 degree centigrade passed through conveyor belt be-
tween a plate and roller to peel off the skin and the parched
gram/putani is put through the sieve for further grading. In these
activities, the applicant states that they do not use salt, oil or any
other ingredients. These finished products are packed and sold.
(d) The applicant states that this method is nothing but dehydrating the
gram for removing the skin of the gram by parching. In the process
they get “parched leguminous seeds” locally called as “putani” or
“fried gram”.
(e) The applicant states that “fried gram” is a misnomer as it is not at
all fried but parched. Strangely the locals named these goods as
“fried gram”. This is used as poor man’s food article for their daily
use and also as ‘prasadam’ on festival days and in few temples reg-
ularly.
(f) The applicant reproduces that the dictionary meaning of “parch”
and “fry” for ready reference and according to him they are as un-
der :
Parch : dry, dry out, burm, scorch, dehydrate, desiccate
Fry : to cook in a pan or on a griddle over direct heat, usually in fat
or oil. The applicant states that they do not use any fat or oil, or any
spices or sale in the process of manufacturing their commodity.
(g) The applicant states that the Commercial Tax Department, Gov-
ernment of Gujarat has notified the commodity codes with relevant
HSN codes and at page 49 at Serial Number 21(1)(a) “Roasted
Gram” categorized as 0713 50 00 Chapter 7 HSN Code 0713 is ex-
empted to tax.
5. Sri Balappa, GSTP and duly authorised representative of the above
concern appeared and reiterated the above submissions made. He submitted that
the application for advance ruling is admissible as it is related to the determina-
tion of liability to pay tax on the goods and hence gets covered under Section
97(2)(e) of the CGST Act, 2017. He also submitted that the applicant contends
that the product sold by them falls under HS Code 0713 as per the Circular No.
113, dated 11-10-2019 and since it is not branded, is exempt from GST.
6. Findings & Discussion :
6.1 The contentions of the applicant is verified and the following ques-
GST LAW TIMES  21st May 2020  136