Procedure to brand a non taxable item with food safety
This query is : Resolved
07 February 2013
Hi All,
We run a firm which was selling garlic in open market (non taxable). Now we planned to take that to next step. We decided to make it as branded and sell it with container. So here's the question,
1. Is there any necessary to obtain a food safety license for that, since it was a non taxable good.
2. Is it taxable if we processed and make it as a brand?
3. If the above questions returns true, then how to obtain food safety license and
tin number for that?.
We run a firm which was selling garlic in open market (non taxable). Now we planned to take that to next step. We decided to make it as branded and sell it with container. So here's the question,
1. Is there any necessary to obtain a food safety license for that, since it was a non taxable good.
2. Is it taxable if we processed and make it as a brand?
3. If the above questions returns true, then how to obtain food safety license and
tin number for that?.
11 February 2013
Licensing/Registration under Food Safety And Standards Act of India
The Food Safety and Standards Authority of India (FSSAI) has been established under Food Safety and Standards Act, 2006 which consolidates various acts & orders that have hitherto handled food related issues in various Ministries and Departments. FSSAI has been created for laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import to ensure availability of safe and wholesome food for human consumption. Under this Food Safety and Standards Act, 2006, Various central Acts like Prevention of Food Adulteration Act, 1954, Fruit Products Order, 1955, Meat Food Products Order, 1973, Vegetable Oil Products (Control) Order, 1947, Edible Oils Packaging (Regulation) Order 1988, Solvent Extracted Oil, De- Oiled Meal and Edible Flour (Control) Order, 1967, Milk and Milk Products Order, 1992 etc will be repealed after commencement of FSS Act, 2006. The Act also aims to establish a single reference point for all matters relating to food safety and standards, by moving from multi- level, multi- departmental control to a single line of command. To this effect, the Act establishes an independent statutory authority – the Food Safety and Standard Authority of India with head office at Delhi. Food Safety and Standards Authority of India (FSSAI) and the State Food Safety Authorities shall enforce various provisions of the Act. FSSAI has been mandated with the following key objectives with reference to Registration and Licensing of Food Business Operators:
Framing of Regulations to lay down the Standards and guidelines in relation to articles of food and specifying appropriate system of enforcing various standards thus notified.
Laying down mechanisms and guidelines for accreditation of certification bodies engaged in certification of food safety management system for food businesses.
In exercise of the powers conferred under section 92 of the Food Safety and Standards Act, 2006, FSSAI has proposed Draft of Food Safety and Standards Regulation, 2010 under which Part 3.2 makes it mandatory for all Food Business Operators in the country to be registered or licensed in accordance with the procedures laid down in the regulation. Hence Licensing or Registration of Food Business Operators (FBOs) shall be an important activity under FSSAI; this not only envisages integrating the individual licensing activities of various divisions of FSSAI under a single Licensing System, at Central or State Level, but also requires Registration of all Food Business Operators using Local Administration Bodies, when their activity does not require a License. All of these are covered under the Food Safety & Standards Regulation, 2010 under deliberation.
Fee For Grant/Renewal of License Registration/License Fee Per Annum in Rupees
1.Fees for Registration Certificate
Rs 100/-
2.Fees for License issued by Central Licensing Authority
Rs 7500/-
3.Fees for License issued by State Licensing Authority
(a) Manufacture/Miller
(I) Above 1 MT per day production or 10,001 to 50,000 LPD of milk or 501 to 2500 MT of milk solids Per Annum Rs 5000/-
(II) Below 1 MT of production or 501 to 10,000 LPD of milk or 251 MT to 500 MT of milk solids per annum Rs 3000/-
(b) Hotels -3 Star And Above Rs 5000/-
(c) All Food Service Providers including Restaurants/Boarding Houses, Clubs etc Serving Food , Canteen (schools, colleges, office, institution), Caterers, Banquet Halls with Food Catering arrangement, Food Vendor like Dabba Wallas etc. Rs 2000/-
(d) Any Other Food Business Operator Rs 2000/-
List of Food Business Falling under the Preview of Central Licensing Authority
1. Dairy Units including milk chilling units equipped to handle or process more than 50,000 liters of liquid milk/day or 2500 MT of milk solid Per Annum.
2.Vegetable Oil Processing Units and Units producing Vegetable Oil by the process of solvent extraction and refineries including oil expeller unit having installed capacity more than 2 MT per day.
3.All Slaughter houses equipped to slaughter more than 50 large animals or 150 or more small animals including sheep and goats or 1000 or more poultry birds per day.
4.Meat Processing Units equipped to handle to process more than 500 kg of meat per day or 150 MT per annum.
5.All Food Processing Units other than mentioned under (1) to (4) including Re-labelers and Re-packers having installed capacity more than 2MT/day except grains, cereals, and pulses milling units.
6.100% Export Oriented Units.
7.All Importer importing food items including food ingredients and additives for commercial use.
8.All Food Business Operators manufacturing any article of food containing ingredients or substances or using technologies or processes or combination thereof whose safety has not been established through these regulations or which do not have been a history of safe use or food containing ingredients which are being introduced for the first time into the country.
9.Food Business Operator Operating in two or more states.
10.Food Catering Services in establishments and units under central government agencies like railways, air and airport, seaport, defense Etc
List of Food Business Falling under the Preview of Registration
(a) Manufactures or sells any article of food himself or a petty retailer, hawker, itinerant vendor or temporary stall holder; or distributes foods including in any religious or social gathering except a caterer. OR
(b) Such other food businesses including small scale or cottage or such other industries relating to food business or tiny food businesses with an annual turnover not exceeding Rs 12 lakhs and/or whose:
a. Production capacity of food (other than milk and milk products and meat and meat products) does not exceed 100 kg/ltr per day OR
b. Procurement or handling and collection of milk is up to 500 liters of milk per day OR
c. Slaughtering capacity is 2 large animals or 10 small animals or 50 poultry birds per day or less
more info & query :
http://www.sethassociates.com/send_query.php
The Food Safety and Standards Authority of India (FSSAI) has been established under Food Safety and Standards Act, 2006 which consolidates various acts & orders that have hitherto handled food related issues in various Ministries and Departments. FSSAI has been created for laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import to ensure availability of safe and wholesome food for human consumption. Under this Food Safety and Standards Act, 2006, Various central Acts like Prevention of Food Adulteration Act, 1954, Fruit Products Order, 1955, Meat Food Products Order, 1973, Vegetable Oil Products (Control) Order, 1947, Edible Oils Packaging (Regulation) Order 1988, Solvent Extracted Oil, De- Oiled Meal and Edible Flour (Control) Order, 1967, Milk and Milk Products Order, 1992 etc will be repealed after commencement of FSS Act, 2006. The Act also aims to establish a single reference point for all matters relating to food safety and standards, by moving from multi- level, multi- departmental control to a single line of command. To this effect, the Act establishes an independent statutory authority – the Food Safety and Standard Authority of India with head office at Delhi. Food Safety and Standards Authority of India (FSSAI) and the State Food Safety Authorities shall enforce various provisions of the Act. FSSAI has been mandated with the following key objectives with reference to Registration and Licensing of Food Business Operators:
Framing of Regulations to lay down the Standards and guidelines in relation to articles of food and specifying appropriate system of enforcing various standards thus notified.
Laying down mechanisms and guidelines for accreditation of certification bodies engaged in certification of food safety management system for food businesses.
In exercise of the powers conferred under section 92 of the Food Safety and Standards Act, 2006, FSSAI has proposed Draft of Food Safety and Standards Regulation, 2010 under which Part 3.2 makes it mandatory for all Food Business Operators in the country to be registered or licensed in accordance with the procedures laid down in the regulation. Hence Licensing or Registration of Food Business Operators (FBOs) shall be an important activity under FSSAI; this not only envisages integrating the individual licensing activities of various divisions of FSSAI under a single Licensing System, at Central or State Level, but also requires Registration of all Food Business Operators using Local Administration Bodies, when their activity does not require a License. All of these are covered under the Food Safety & Standards Regulation, 2010 under deliberation.
Fee For Grant/Renewal of License Registration/License Fee Per Annum in Rupees
1.Fees for Registration Certificate
Rs 100/-
2.Fees for License issued by Central Licensing Authority
Rs 7500/-
3.Fees for License issued by State Licensing Authority
(a) Manufacture/Miller
(I) Above 1 MT per day production or 10,001 to 50,000 LPD of milk or 501 to 2500 MT of milk solids Per Annum Rs 5000/-
(II) Below 1 MT of production or 501 to 10,000 LPD of milk or 251 MT to 500 MT of milk solids per annum Rs 3000/-
(b) Hotels -3 Star And Above Rs 5000/-
(c) All Food Service Providers including Restaurants/Boarding Houses, Clubs etc Serving Food , Canteen (schools, colleges, office, institution), Caterers, Banquet Halls with Food Catering arrangement, Food Vendor like Dabba Wallas etc. Rs 2000/-
(d) Any Other Food Business Operator Rs 2000/-
List of Food Business Falling under the Preview of Central Licensing Authority
1. Dairy Units including milk chilling units equipped to handle or process more than 50,000 liters of liquid milk/day or 2500 MT of milk solid Per Annum.
2.Vegetable Oil Processing Units and Units producing Vegetable Oil by the process of solvent extraction and refineries including oil expeller unit having installed capacity more than 2 MT per day.
3.All Slaughter houses equipped to slaughter more than 50 large animals or 150 or more small animals including sheep and goats or 1000 or more poultry birds per day.
4.Meat Processing Units equipped to handle to process more than 500 kg of meat per day or 150 MT per annum.
5.All Food Processing Units other than mentioned under (1) to (4) including Re-labelers and Re-packers having installed capacity more than 2MT/day except grains, cereals, and pulses milling units.
6.100% Export Oriented Units.
7.All Importer importing food items including food ingredients and additives for commercial use.
8.All Food Business Operators manufacturing any article of food containing ingredients or substances or using technologies or processes or combination thereof whose safety has not been established through these regulations or which do not have been a history of safe use or food containing ingredients which are being introduced for the first time into the country.
9.Food Business Operator Operating in two or more states.
10.Food Catering Services in establishments and units under central government agencies like railways, air and airport, seaport, defense Etc
List of Food Business Falling under the Preview of Registration
(a) Manufactures or sells any article of food himself or a petty retailer, hawker, itinerant vendor or temporary stall holder; or distributes foods including in any religious or social gathering except a caterer. OR
(b) Such other food businesses including small scale or cottage or such other industries relating to food business or tiny food businesses with an annual turnover not exceeding Rs 12 lakhs and/or whose:
a. Production capacity of food (other than milk and milk products and meat and meat products) does not exceed 100 kg/ltr per day OR
b. Procurement or handling and collection of milk is up to 500 liters of milk per day OR
c. Slaughtering capacity is 2 large animals or 10 small animals or 50 poultry birds per day or less
more info & query :
http://www.sethassociates.com/send_query.php
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Should I include march foreign salary received in April in my income for FY 2023-24?
- Tax on capital gains revoked us 54f
- Refund of AY 22-23
- HSN Details in IFF/GSTR-1 & in GSTR 9
- Inventory of finished goods
- TDR receipts for agreement holder
- Sale of property furniture sale
- GST APPLICABILITY ON POLLUTION CHECK SERVICE
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- Company Incorporation - CA and directors signing from different states
- JOB WORK ITC 04
- MODEL FILLED AUDIT REPORT FOR TRUSTS IN FORM 10B
- 115TD on cancellation of 12A 80G Registration
- Point (III) 9 of GSTR-9C
- MIS MATCH OF INVOICE NUMBER
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- CASE INTIMATION OF LIABILITY UNDER SECTION 73(5)(Rule 142(1A)
Trending Online Classes
CAclubindia
