Roasted/salted/roasted & salted Cashew nuts classifiable under HSN 2008.19.10

In re Shri Mohanan, M/s. Aswani Chips and Bakers (GST AAR Kerala) 1. Whether chips made from Jackfruit, Banana (both raw as well as ripe banana), Banana chips (masala), Potato, Tapioca, Chembu and Pavakka and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN Code 2106.90.99 and taxable under Entry 101A of 1st Schedule of Central Tax (Rate) Notification 1/2017? No. The Jackfruit Chips, Banana Chips, Potato Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% – CGS...