This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Fried Fryums classifiable under HSN 21069099- Attracts 18% GST
Case Law Details
- Case Name
- In re Swaminarayan Foods Pvt.Ltd. (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Swaminarayan Foods Pvt.Ltd. (GST AAR Gujarat)
Question: Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof?
Answer : The product ‘Fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Fried Fryums’ as per Sl. No. 23 of Schedule III of Notification No.1/2017-Central Tax (Rate)...
