M/s. S.P. Jeyapragasam(HUF) No: 76, Amman Sanathi, Madurai – 625 001. (hereinafter referred to as ‘Applicant’) is registered under GST vide GSTIN No. 33AAJHS5092M1ZL. The Applicant has preferred an application seeking Advance Ruling on the following Question:

“Applicable GST rate on the mixture of flour, pulses, grams, and cereals requested?”

The Applicant has submitted the copy of application in Form GST ARA – 01 and submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/each under Sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017.

2. The applicant in the statement of facts has stated that dhall, gram, pulses and cereals when mere crushed into powder without adding any substances are called unbranded flour of the dried leguminous vegetables (HSN Code 1106) and falling under exemption. Similarly unbranded cereal flours (Rice Flour, Wheat flour, maize flour, etc.,) without having any other substances also fall under exemption category under HSN Code 1102.

2.1 For making savourites and snacks, the above mentioned different types of flour are needed by mere blending/ mixing. i.e. for a kind of specific category of savorites, some portion of peace flour and gram flour were mixed. Sometimes minimum percentages of rice flour or maize flour are mixed for the preparation of savorites. Here there is no addition of any chemical or salt or masala power. It is only a mere blending of flour of pulses and cereals.

2.2 Though the different kinds of flour of pulses and grams are mixed with rice flour or maize flour, it is still called as flour of pulses and grams and there would not be emergence of no commercial distinct and separate commodity. But such blending/ mixture of flour of pulses and grams does not have any separate HSN Code and specific entry under the GST Act. Due to this which leads to wrong interpretation and misconception on the part of the officers resultant in to unnecessary levy of tax.

2.3 To avoid such ambiguity, they request to clarify though some minimum quantity of rice flour and maize flour were added to the gram and peace flour would also fall under entry having HSN Code 1106 eligible for exemption. Both Central and State Government does not have any intention to levy tax on these categories. They also requested to clarify the exact HSN Code on the mixture/ blending of leguminous flour added with very small quantity of rice flour or maize flour (without adding salt or any masala product)

Personal Hearing:

3. The applicant was granted an opportunity of personal hearing on 24.07.2019. The applicant in their undated memo received on 17^th  July 2019 submitted that they are not willing to proceed further in the said application due to personal reasons and therefore withdraw their application in AAR No.23/2019 and requested to withdraw their application. The applicant appeared in the personal hearing and reiterated their willingness to withdraw their application. Therefore, the applicant is allowed to withdraw their application and ordered accordingly

4. In view of the above, we rule as under:

Ruling

The application filed by the Applicant for Advance Ruling is dismissed as withdrawn.