This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Chips, Roasted, salted Cashew nuts liable to GST at the rate of 12%
Case Law Details
- Case Name
- In re Shri. N. M. Thualseedharan, M/s. N.V. Chips (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 classificatio...
