5% GST Rate to be Charged on Poha Bran & Fried Gram: Karnataka AAR

The Authority of Advance Ruling (AAR), Karnataka, ruled that 5% GST will be charged on the Poha Bran & Fried Gram, 2.5% State Goods and Services Tax & 2.5% Central Goods and Services Tax on each of the items. However, if the fried gram is not branded, then it will be exempted from both kinds of GST. M/s Bhagyalakshmi Trading Corporation, the applicant, being engaged in the supply business of puffed grains sought the rulings of the Karnataka AAR as the rate of interest was creating confusions among the community about the exemption of GST on fried Gram and the AAR ruled that 5% GST will be charged on the Fried Gram.

In another case, M/s Basaveshwara Corporation, the applicant, being engaged in Poha bran or rice bran sought the rulings of the Karnataka AAR as the rate of interest was creating confusions among the community about the rate of GST to be charged Grab the information of revised GST slab rates on consumer products in India, Although GST council finalized the slab rates like 5%, 12%, 18% and 28% on the Poha bran and the AAR ruled that 5% GST will be charged on such products. Poha bran is the by-product created during the manufacturing of Poha and is used for consumption for the cattle feed manufacturing unit. It contains 35% fibre and 2-3% oil.

The table of AAR consisting of two members, Dr. M.P. Ravi Prasad and Mashood Ur Rehman Farooqui, ruled that 5% GST (Goods and Services Tax) will be charged on the Poha Bran and Fried Gram, 2.5% State Goods and Services Tax (SGST) and 2.5% Central Goods and Services Tax (CGST). Download and view the official order no. 23/2020 by the Karnataka AAR