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HALWA HAWELI
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

GAYATHRI P.G. IRS
ABDUL LATHEEF. K
Pet. Counsel
---
Res. Counsel
Rijo Tom Mathew

Petitioner / Applicant

HALWA HAWELI
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jul 15, 2024
Order No.

KER/17/2024

Citation

2024(7) TAXREPLY 11627
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ORDER

1. In this Ruling, a reference hereinafter to the provisions of the CGST Act, Rules or the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules or the notifications issued there under. 2. The questions on which advance ruling is sought are given in page 1 and are not being reproduced. 3. The applicant is engaged in supply of Halwa (Sweetmeat) and wants to sell the halwa prepared by them as well as halwa sourced from elsewhere under their brand name. 4. The contentions of the applicant: Sl No 101 of Schedule I of notification no. 1/2017- Central Tax (Rate), dated 28-06-2017 specifies the sweetmeats falling under HSN 210690. Halwa being a sweetmeat is to be classified under this serial number whether packed in container or not. Entry No. 46 of Schedule II of Notification No. 1/2017 Central Tax (Rate), dated 28-06-2017 relates to Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for ....

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