GST on jackfruit chips, banana chips sold without brand name

In re Shri.K. Pazhanan, M/s S.D. Chips (GST AAR Kerala) 1. Whether banana chips (made out of both raw as well as ripe banana) sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule I of Central Tax (Rate)Notification No. 01/2017 — CT (Rate) dated 28.06.2017? No. The Banana 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 — CT (Rate) dated 28.06.2017 2. Whet...