NO GST on Peeled, Chopped, Packed Garlic: AAR:

NO GST on Peeled, Chopped, Packed Garlic: AAR The Purnam Cuisines Private Limited is the legal applicant in this case. The applicant is a company with a registered address, Plot No. 170, Ground Floor, Gota Vadsar Road, Ahmedabad, Gujarat 380060, with registration number 24AAOCP53981ZP. The applicant is involved in the business of supplying peeled and chopped garlic. Raw garlic bulbs are first purchased by the applicant, then sent for quality inspection, sampling, moisture removal process, crushing of whole bulbs, peeling, sorting, chopping, and packing. The company used machines such as Garlic bulb Cutting machine, 2 Garlic Peeling machines no 1, 3 Air compressors for M/c no 1, Sorting conveyor for m/c no 01, Hot Air dryer, etc. for performing the above processes. The company has also shared a copy of a flowchart in the ruling, displaying the processes adopted by them.

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Questions Asked by Applicant:

The applicant, Purnam Cuisines Private Limited, has asked the following questions before the Gujarat Authority for Advance Ruling Goods and Services Tax D/5, Rajya Kar Bhavan, Ashram Road, Ahmedabad-380 009, seeking the advance ruling No. Advance Ruling/SGST&CGST/2024/AR/10 Dated 26/06/2025: "(a) Whether the activity of peeling, chopping & packing of garlic amounts to manufacture? (b) Whether classification of peeled, chopped & packed garlic falls under heading 07032000 or 20055900? (c) Whether the applicant is required to discharge GST or not?"

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What Did the Ruling Say?

In accordance with the Gujarat Authority for Advance Ruling Goods and Services Tax D/5, Rajya Kar Bhavan, Ashram Road, Ahmedabad-380 009, the following answers have been given to the above questions:

• Ans: (a) The ruling as to whether the activity of peeling, chopping and packing of garlic amounts to manufacture is not answered in terms of paragraph 13.
• Ans: (b) The classification of peeled, chopped & packed garlic does not fall under heading 20055900, instead falls under IISN 07032000.
• Ans: (c) No, the applicant is not required to discharge GST as peeled, chopped & packed garlic falls under HSN 07032000 and not under heading 20055900.