GST on Leguminous Vegetables and Almond Milk

GST on Leguminous Vegetables and Almond Milk

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GST on Leguminous Vegetables and Almond Milk

While implementing GST to the various goods, the Central Government notified the rates of the central tax based on the recommendations of the GST Council via Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). Several representations were made to revisit the GST classification and GST applicability of specific goods. The clarification is released through a circular on 11th October 2019.

The clarified GST rates on several items were notified through the circular No.113/32/2019-GST of which the following goods are handled here.

  1. Classification of leguminous vegetables
  2. Almond Milk

Leguminous Vegetables

In order to bring the uniform manner over the applicability of GST on leguminous vegetables when undergoes heating, it is clarified on classification as well as GST rates. The example to “Legumes” are beans which include the varieties of beans, soybeans, chickpeas, kidney beans, etc. These vegetables are high in protein and carbohydrates but low in fat and opted by most of the people.

Clarifications were raised if the leguminous vegetables fall into different GST classification and rates if subjected to heating. Dried leguminous vegetables are classified under HS 0713. HS 0708 overlaps with HS 0713 and mentions the process of dried, heating and shelled for the consumption of human. The goods fall under HS 0713, and HS 0708 are provided below for quick reference:

HS 0713

Dried leguminous vegetables, shelled, whether or not skinned or split other than those [put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available.

HS 0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

If the leguminous vegetables undergo moderate heat treatment for better preservation by inactivating the enzymes and to eliminate the moisture content, or for softening and puffing or removing the skin and not subject to any other processes or addition of other ingredients like salt and oil, the leguminous vegetables would be classified under HS 0713.

  • If leguminous vegetables are branded and packed in a unit container, then the applicable GST rate would be 5%. [S. No. 25 of notification No. 1/2017- Central Tax (Rate) dated 28.06.2017]
  • In other cases with respect to above (not branded and not packed in the unit container), the goods are exempted from GST. [S. No. 45 of notification No. 2/2017- Central Tax (Rate) dated 28.06.2017]

If the dried leguminous vegetable is mixed with other ingredients like salt, oil, etc. or sold as namkeens, then the same but processed leguminous vegetable would be classified under Sub heading 2106 90 as namkeens and similar edible preparations which would attract a GST rate of 12%.

HS 2106 90

Namkeens, bhujia, mixture, chabena and   similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available.

Almond Milk

Several clarifications were sought on the classification and respective GST rate for “Almond Milk” whether this will fall into HS 2202 99 20 as “Fruit Pulp or fruit juice-based drinks” and attract 12% GST

As “Almond Milk” is made only with milk and almonds by mixing almonds in a blender with water and straining. As “Almond Milk” does not contain any fruit pulp or fruit juice and cannot be classified under tariff item 2202 99 20.

HS 2202 99 20

Fruit pulp or fruit juice based drinks

Hence “Almond Milk” is classified under the residual entry in the tariff item 2202 99 90 and attract a GST rate of 18%.

The exact notification can be accessed below:

GST Classification of Leguminous Vegetables and Almond Milk

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