Case Law Details
Case Name : In re Shri. N. M. Thualseedharan, M/s. N.V. Chips (GST AAR Kerala)
Appeal Number : Advance Ruling Order No. KER/114/2021
Date of Judgement/Order : 26/05/2021
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re Shri. N. M. Thualseedharan, M/s. N.V. Chips (GST AAR Kerala)
1. Whether Jackfruit Chips sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 ?
No. The Jackfruit Chips are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% – CGST + 6% – SGST] as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.
2. Whether the classification of Jackfruit Chips by my supplier under HSN code 1903 is correct?
No.
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