Page 138 - GSTL_21st May 2020_Vol 36_Part 3

384 GST LAW TIMES [ Vol. 36
that as per the contention of the applicant that only heat is used to remove mois-
ture and for softening and puffing and for removing the skin and the same is
found acceptable. It is also seen that no oil or salt is used in the process and is
only dry heat. Hence as per the Clarification issued in the above Circular, the
commodity in question “Puffed Gram” commonly called “Fried Gram” or
“Hurigadale” or “Putani” in Kannada would be covered under HSN Code 0713.
7. Regarding the applicability of tax, it is seen that the above Circular
continues to state that if such goods, if branded and packed in a unit container
would attract GST at the rate of 5% [S. No. 25 of Notification No. 1/2017-Central
Tax (Rate), dated 28-6-2017]. In all other cases such goods would be exempted
from GST [S. No. 45 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-
2017]. From the above, it is seen that the goods in question are covered under
Serial No. 45 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017, if
the same are not branded and packed in unit containers. If the same goods are
branded and packed in unit containers, they get covered under Serial No. 25 of
Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 and is liable to tax at
2.5% under the CGST Act.
8. Similarly, the goods are exempt or liable to tax at 2.5% under the
Karnataka Goods and Services Tax Act, 2017.
9. In view of the foregoing, we rule as follows
RULING
(1) The puffed gram, commonly called as “Fried Gram” and as
“Hurigadale” or “Putani” in Kannada are :
(a) Exempt from tax under the CGST Act and Karnataka GST Act
if they are not branded and put up in unit containers.
(b) Liable to tax at 2.5% under CGST Act and 2.5% under the
Karnataka GST Act, if they are branded and put up in unit
containers.

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2020 (36) G.S.T.L. 384 (A.A.R. - GST - Kar.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. Ravi Prasad M.P., Member (State Tax) and Shri Mashhood Ur Rehman
Farooqui, Member (Central Tax)
IN RE : CHAMUNDESHWARI ELECTRICITY SUPPLY
CORPORATION LTD.
Advance Ruling No. KAR ADRG 22/2020, dated 23-4-2020
Advance Ruling - Scope of - Issue of exemption relating to activities
carried out by applicant with reference to administration and Pre and Post-
connection charges towards supply of electricity pending before Supreme
Court of India - Advance ruling not been given as issue was sub-judice - Sec-
tion 98 of Central Goods and Services Tax Act, 2017. [para 8]
Ruling denied
GST LAW TIMES  21st May 2020  138