Hi,
Kulfi is classifiable under heading 2105 and attracts 18% GST.
Yes, you can claim ITC.
GST on kulfis
What rate of GST is applicable for Kulfis? Should it be under 2105, same as ice cream or under 0404 at 5%? Also if it is under 0404, can i claim input credit?
Asked 5 years ago in GST
Is there a notification to that regard, here is my view HSN: 0404, Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Kulfi has not been specified anywhere and nor included anywhere
Asked 5 years ago
Kulfi also has same ingredients as ice cream so technically it's ice cream but if you want litigation you can go under 0404 as it's a more general head then 2105 and you can claim ITC under 2105.
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Thank you
Hello Sir,
The government clarified that kulfi — the Indian frozen dessert — would attract 18 per cent GST, like ice-cream. Besides, idli-dosa batter would attract 18 per cent GST under the food mixes category.
However, you can go for it-0404 but it is subject to litigation.
Hi
According to the CBIC FAQs, it's 2105.
https://cbic-gst.gov.in/gst-rates-faq.html
However, the FAQs don't hold the legal position. It may be challenged.
Hello,
HSN Code for kulfi would be 2105 attracting tax at 18%.
There is no direct notification for the same, it is clarified by way of GST Rates FAQs.
Regards,
CA Hunny Badlani
Hi
Yes it's under 2105, with 18%rate
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