GST on parched / puffed gram Hurigadale / Putani

In re Sri Bhagyalakshmi Trading Corporation (GST AAR Karnataka) What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani)? The puffed gram, commonly called as “Fried Gram” and as “Hurigadale” or “Putani” in Kannada are a. Exempt from tax under the CGST Act and Karnataka GST Act if they are not branded and put up in unit containers. b. Liable to tax at 2.5% under CGST Act and 2.5% under the Karnataka GST Act, if they are branded and put up in unit containers. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA ORDER UND...