AAR: Classifies Fortified Rice Kernels under HSN 19049000 as ‘Other’ taxable at 18%

Rajasthan AAR classifies Fortified Rice Kernels (FRK) manufactured and supplied by applicant, under HSN 19049000 attracting 18% GST (CGST 9%+ SGST 9%); Takes note of the process of manufacturing FRK wherein source rice is converted to flour form and the premix of vitamin, mineral is added to it and it again passes through a machine which converts it back to granule form of rice; Refers to chapter note of Chapter 10 which states that “The Chapter does not cover grains w...